Black Pearl Entertainments Ltd v HMRC

Alan Dolton

In Black Pearl Entertainments Ltd v HMRC (TC01223 – 12 July) a company (B) submitted a repayment claim in December 2006 relating to output tax on income from gaming machines claiming that it should have treated this income as exempt by virtue of the ECJ decision in Finanzamt Gladbeck v Linneweber ECJ Case C-453/02.

In January 2007 HMRC rejected the claim.

B did not appeal against this decision but in May 2010 it wrote to HMRC requesting that its claim should be reconsidered in the light of the Ch D decision in HMRC v The Rank Group plc (No 2) (which has subsequently been referred to the ECJ by the CA).

In June 2010 HMRC replied stating that B’s claim ‘would not be processed’ because B had not appealed against the original refusal of its claim in January 2007.

In...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

In January 2007 HMRC rejected the claim.

In June 2010 HMRC replied stating that B’s claim ‘would not be processed’ because B had not appealed against the original refusal of its claim in January 2007.

In...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes: