Dear v Revenue & Customs [2010] UKFTT 111 (TC) (10 March 2010)

Dear v Revenue & Customs [2010] UKFTT 111 (TC) (10 March 2010)

The appellant's claim for repayment was made more than three years after the end of the prescribed accounting period, and is therefore barred by s.80(4) VATA 1994. The Tribunal has no jurisdiction to consider the merits of the assessment or the quantum due to the statutory time bar.

Source-derived case information.

Citation
[2010] UKFTT 111 (TC)
Parties
Appellant: Ian Dear; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (Value Added Tax)
Jurisdiction
United Kingdom
Judgment Date
10 March 2010
Procedural Posture
VAT Repayment Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
Value Added Tax, VAT Repayments, Statutory Time Limits, Inflated Assessment Regime
Tax Law Value Added Tax VAT Repayments Statutory Time Limits Inflated Assessment Regime

Source-derived case record

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Parties

Ian Dear

Appellant

The Commissioners for Her Majesty’s Revenue and Customs (Value Added Tax)

Respondents

Procedural Posture

VAT Repayment Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether the appellant is entitled to a VAT repayment where the claim was made more than three years after the prescribed period
  2. 2 Whether s.80(4) Value Added Tax Act 1994 bars the claim
  3. 3 Whether the assessment was properly made under s.73(8) VATA

Ratio Decidendi

The appellant's claim for repayment was made more than three years after the end of the prescribed accounting period, and is therefore barred by s.80(4) VATA 1994. The Tribunal has no jurisdiction to consider the merits of the assessment or the quantum due to the statutory time bar.

Court Disposition

Appeal dismissed