Raptor Commerce Ltd v Revenue & Customs [2010] UKFTT 335 (TC) (14 July 2010)

Raptor Commerce Ltd v Revenue & Customs [2010] UKFTT 335 (TC) (14 July 2010)

The Tribunal held that the Commissioners failed to provide evidence of specific inquiries made to Raptor during the relevant period. The period to be left out of account was from 11 April 2006 (when Raptor was intimated of inquiries) to 21 April 2006 (when the Commissioners received a complete answer). Deducting this period from the total elapsed time, the repayment was made after 44 days, exceeding the statutory 30-day period. Therefore, Raptor was entitled to the repayment supplement.

Citation
[2010] UKFTT 335
Parties
Appellant: Raptor Commerce Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
14 July 2010
Procedural Posture
VAT Repayment Supplement Appeal / First Tier Tribunal (tax) Substantive Decision
Outcome
Appeal allowed
Legal Topics
Value Added Tax, Repayment Supplement, Statutory Interpretation, Administrative Law
Tax Law Value Added Tax Repayment Supplement Statutory Interpretation Administrative Law

Case Brief

Summary, issues, holding and outcome

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Parties

Raptor Commerce Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

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

Legal Issues

  1. 1 Whether the Commissioners exceeded the statutory 30-day period for VAT repayment, entitling Raptor to a repayment supplement under s79 Value Added Tax Act 1994
  2. 2 What constitutes an 'inquiry' for the purpose of stopping the 30-day clock under s79(3)-(4) VATA 1994 and associated regulations
  3. 3 Whether the period for raising and answering reasonable inquiries was properly calculated

Ratio Decidendi

The Tribunal held that the Commissioners failed to provide evidence of specific inquiries made to Raptor during the relevant period. The period to be left out of account was from 11 April 2006 (when Raptor was intimated of inquiries) to 21 April 2006 (when the Commissioners received a complete answer). Deducting this period from the total elapsed time, the repayment was made after 44 days, exceeding the statutory 30-day period. Therefore, Raptor was entitled to the repayment supplement.

Court Disposition

Appeal allowed

Orders

  • The Commissioners are to pay the repayment supplement to Raptor Commerce Limited in respect of the VAT accounting period 01 December 2005 to 28 February 2006.