Botanical Catering Ltd v Revenue & Customs [2009] UKFTT 265 (TC) (16 October 2009)

Botanical Catering Ltd v Revenue & Customs [2009] UKFTT 265 (TC) (16 October 2009)

The claim for repayment was made after the statutory three-year time limit. Section 80 of the VAT Act 1994 is clear and provides no discretion to allow out-of-time claims. The Commissioners' refusal was correct and must be upheld.

Citation
[2009] UKFTT 265 (TC)
Parties
Appellant: Botanical Catering Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
16 October 2009
Procedural Posture
VAT Repayment Appeal / First Tier Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Repayment Claims, Statutory Limitation, Voluntary Disclosure, Output Tax
Tax Law VAT Repayment Claims Statutory Limitation Voluntary Disclosure Output Tax

Case Brief

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Parties

Botanical Catering Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Repayment Appeal / First Tier Tribunal Decision

Legal Issues

  1. 1 Whether the tribunal has discretion to allow a VAT repayment claim made outside the statutory time limit under section 80 of the VAT Act 1994

Ratio Decidendi

The claim for repayment was made after the statutory three-year time limit. Section 80 of the VAT Act 1994 is clear and provides no discretion to allow out-of-time claims. The Commissioners' refusal was correct and must be upheld.

Court Disposition

Appeal dismissed