Dundas Heritable Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Capital allowances) [2018] UKFTT 244 (TC) (30 April 2018)

Dundas Heritable Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Capital allowances) [2018] UKFTT 244 (TC) (30 April 2018)

A claim for capital allowances may be made at any time up to the latest of the dates in paragraph 82(1)(a)-(d) Schedule 18 FA 1998. The existence of a subsequent enquiry under paragraph 82(1)(b) means that claims submitted late under 82(1)(a) can still be valid if made before 30 days after the enquiry is completed. The legislation is permissive and not limited to claims made within the initial time limit.

Citation
[2018] UKFTT 244
Parties
Appellant: Dundas Heritable Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
30 April 2018
Procedural Posture
Corporation Tax Appeal / First Tier Tribunal (tax Chamber) Substantive Decision
Outcome
Appeal allowed
Legal Topics
Capital Allowances, Time Limits for Claims, Interpretation of Schedule 18 Finance Act 1998
Tax Law Corporation Tax Capital Allowances Time Limits for Claims Interpretation of Schedule 18 Finance Act 1998

Case Brief

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Parties

Dundas Heritable Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Corporation Tax Appeal / First Tier Tribunal (tax Chamber) Substantive Decision

Legal Issues

  1. 1 Whether paragraph 82(1)(b) Schedule 18 Finance Act 1998 extends the time limit for making capital allowances claims when claims were submitted late under paragraph 82(1)(a)
  2. 2 Whether a claim that is out of time for 82(1)(a) can be in time by virtue of a subsequent enquiry

Ratio Decidendi

A claim for capital allowances may be made at any time up to the latest of the dates in paragraph 82(1)(a)-(d) Schedule 18 FA 1998. The existence of a subsequent enquiry under paragraph 82(1)(b) means that claims submitted late under 82(1)(a) can still be valid if made before 30 days after the enquiry is completed. The legislation is permissive and not limited to claims made within the initial time limit.

Court Disposition

Appeal allowed

Orders

  • The claims to capital allowances for the periods ended 31 March 2012 and 31 March 2013 are allowed as timeous by virtue of paragraph 82(1)(b) Schedule 18 FA 1998.