Starglaze Windows & Conservatories Ltd v Revenue & Customs [2010] UKFTT 119 (TC) (12 March 2010)

Starglaze Windows & Conservatories Ltd v Revenue & Customs [2010] UKFTT 119 (TC) (12 March 2010)

The Appellant did not follow the correct procedure to reclaim overpaid VAT. Regulation 38 was not applicable as there was never a supply or consideration, and the internal schedule did not constitute a document having the same effect as a credit note. No effective voluntary disclosure was made as the requirements of section 80 VAT Act 1994 and Public Notice 700/45 were not satisfied. The appeal was dismissed.

Citation
[2010] UKFTT 119 (TC)
Parties
Appellant: Starglaze Windows & Conservatories Ltd; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
12 March 2010
Procedural Posture
VAT Assessment Appeal / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
VAT, Output Tax, Overpayment, Set Off, Voluntary Disclosure, Credit Notes, Regulation 38, Section 80 VAT Act 1994
Tax Law VAT Output Tax Overpayment Set Off Voluntary Disclosure Credit Notes Regulation 38 +1 more

Case Brief

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Parties

Starglaze Windows & Conservatories Ltd

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Assessment Appeal / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether the Appellant followed the correct procedure to reclaim overpaid VAT via set-off in its VAT return
  2. 2 Whether Regulation 38 of the Value Added Tax Regulations 1995 applied to the facts
  3. 3 Whether an effective voluntary disclosure was made under section 80 VAT Act 1994

Ratio Decidendi

The Appellant did not follow the correct procedure to reclaim overpaid VAT. Regulation 38 was not applicable as there was never a supply or consideration, and the internal schedule did not constitute a document having the same effect as a credit note. No effective voluntary disclosure was made as the requirements of section 80 VAT Act 1994 and Public Notice 700/45 were not satisfied. The appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • If an application for costs is to be made, it must be submitted within 14 days of the release of this decision.