Sims v Revenue & Customs [2010] UKFTT 73 (TC) (16 February 2010)

Sims v Revenue & Customs [2010] UKFTT 73 (TC) (16 February 2010)

The tribunal held that the statutory three-year capping provisions in section 80 VATA 1994 apply to the appellant's claim for repayment of overpaid VAT. The appellant's circumstances fall within section 80(1), not section 80(1B), and the relevant date for the limitation is the end of the accounting period in which the VAT was overpaid. The capping provisions do not breach the Community law principle of effectiveness, and the appellant was not prevented from exercising his rights by any 'secret' or 'unknowable' policy of the Commissioners. The appeal was dismissed.

Citation
[2010] UKFTT 73 (TC)
Parties
Appellant: Christopher John Sims; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (VAT)
Jurisdiction
United Kingdom
Judgment Date
16 February 2010
Procedural Posture
VAT Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
VAT Flat Rate Scheme, Statutory Limitation, Community Law Effectiveness, Retrospective Scheme Entry
Tax Law European Union Law VAT Flat Rate Scheme Statutory Limitation Community Law Effectiveness Retrospective Scheme Entry

Case Brief

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Parties

Christopher John Sims

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (VAT)

Respondents

Procedural Posture

VAT Appeal / Final Judgment

Legal Issues

  1. 1 Whether the three-year statutory capping limitation applies to the appellant's claim for overpaid VAT under the Flat Rate Scheme
  2. 2 Whether the appellant was prevented from exercising Community law rights due to lack of knowledge about the correct business category for the Flat Rate Scheme
  3. 3 Whether section 80 VATA 1994 applies to the appellant's circumstances

Ratio Decidendi

The tribunal held that the statutory three-year capping provisions in section 80 VATA 1994 apply to the appellant's claim for repayment of overpaid VAT. The appellant's circumstances fall within section 80(1), not section 80(1B), and the relevant date for the limitation is the end of the accounting period in which the VAT was overpaid. The capping provisions do not breach the Community law principle of effectiveness, and the appellant was not prevented from exercising his rights by any 'secret' or 'unknowable' policy of the Commissioners. The appeal was dismissed.

Court Disposition

Appeal dismissed