Robertson v Revenue & Customs [2010] UKFTT 102 (TC) (03 March 2010)

Robertson v Revenue & Customs [2010] UKFTT 102 (TC) (03 March 2010)

The Tribunal has no discretion to override the statutory three year cap in Section 80(4) VAT Act 1994; HMRC is only liable to refund VAT properly chargeable (5%) and not the excess charged at 17.5% for supplies outside the three year period. The appeal must be dismissed as a matter of law.

Citation
[2010] UKFTT 102
Parties
Appellant: Ian Robertson; Respondents: The Commissioners for Her Majesty’s Revenue and Customs (VAT)
Jurisdiction
United Kingdom
Judgment Date
03 March 2010
Procedural Posture
VAT Refund Appeal (diy Builders Scheme) / First Tier Tribunal (tax), Final Judgment
Outcome
Appeal dismissed
Legal Topics
VAT, DIY Builders Scheme, Three Year Rule, VAT Refund, Residential Conversion, Reduced Rate VAT
Tax Law VAT DIY Builders Scheme Three Year Rule VAT Refund Residential Conversion Reduced Rate VAT

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Parties

Ian Robertson

Appellant

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

Respondents

Procedural Posture

VAT Refund Appeal (diy Builders Scheme) / First Tier Tribunal (tax), Final Judgment

Legal Issues

  1. 1 Whether the three year cap under Section 80(4) VAT Act 1994 can be rescinded or discretion applied to allow recovery of VAT overcharged beyond the three year period
  2. 2 Whether HMRC can refund VAT charged at the standard rate (17.5%) instead of the reduced rate (5%) for supplies outside the three year limit

Ratio Decidendi

The Tribunal has no discretion to override the statutory three year cap in Section 80(4) VAT Act 1994; HMRC is only liable to refund VAT properly chargeable (5%) and not the excess charged at 17.5% for supplies outside the three year period. The appeal must be dismissed as a matter of law.

Court Disposition

Appeal dismissed