Digi Systems (Ireland) Ltd v Revenue & Customs [2009] UKFTT 183 (TC) (24 July 2009)

Digi Systems (Ireland) Ltd v Revenue & Customs [2009] UKFTT 183 (TC) (24 July 2009)

The appellant failed to prove on the balance of probabilities that it despatched the claim form on or before 30 June 2007. The evidence provided was weak and not persuasive, and the factual matrix indicated the claim was likely sent after the deadline. Therefore, the appellant did not meet the statutory time limit for making the claim and is not entitled to repayment.

Citation
[2009] UKFTT 183 (TC)
Parties
Appellant: Digi Systems (Ireland) Limited; Respondents: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
24 July 2009
Procedural Posture
VAT Repayment Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
VAT Repayment, Eighth Directive, Time Limits for Claims
Tax Law European Union Law VAT Repayment Eighth Directive Time Limits for Claims

Case Brief

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Parties

Digi Systems (Ireland) Limited

Appellant

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

VAT Repayment Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the appellant submitted its VAT repayment claim within the statutory deadline under the Eighth Directive and VAT Regulations 1995.

Ratio Decidendi

The appellant failed to prove on the balance of probabilities that it despatched the claim form on or before 30 June 2007. The evidence provided was weak and not persuasive, and the factual matrix indicated the claim was likely sent after the deadline. Therefore, the appellant did not meet the statutory time limit for making the claim and is not entitled to repayment.

Court Disposition

Appeal dismissed

Orders

  • No order for costs