Megantic Services Ltd v Revenue & Customs [2010] UKFTT 125 (TC) (19 March 2010)

Megantic Services Ltd v Revenue & Customs [2010] UKFTT 125 (TC) (19 March 2010)

No repayment supplements were due because HMRC either issued written instructions for payment within the statutory period or justified any delay by reasonable inquiries, and the VOPS 240 form constituted a valid written instruction under section 79(2)(b) VAT Act 1994.

Citation
[2010] UKFTT 125 (TC)
Parties
Appellant: Megantic Services Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
19 March 2010
Procedural Posture
VAT Repayment Supplement Appeal / First Tier Tribunal (tax), Final Decision
Outcome
Appeals dismissed
Legal Topics
VAT, Repayment Supplements, Statutory Interpretation, Administrative Procedure
Tax Law VAT Repayment Supplements Statutory Interpretation Administrative Procedure

Case Brief

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Parties

Megantic Services Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Repayment Supplement Appeal / First Tier Tribunal (tax), Final Decision

Legal Issues

  1. 1 Whether repayment supplements under section 79 VAT Act 1994 are payable for nine accounting periods
  2. 2 Whether HMRC delayed payment beyond statutory time limits without reasonable inquiry
  3. 3 Whether VOPS 240 form constitutes a written instruction under section 79(2)(b) VAT Act 1994

Ratio Decidendi

No repayment supplements were due because HMRC either issued written instructions for payment within the statutory period or justified any delay by reasonable inquiries, and the VOPS 240 form constituted a valid written instruction under section 79(2)(b) VAT Act 1994.

Court Disposition

Appeals dismissed

Orders

  • No repayment supplements payable for any of the nine periods in dispute
  • Any application for costs to be made within 42 days stating legal basis and grounds, but not quantum