HMRC entitled to reject additional claims for overpaid VAT.
In Cambria Automobiles (South East) Ltd and another v HMRC [2023] UKUT 249 (TCC) (13 October 2023) the Upper Tribunal (UT) decided that HMRC was entitled to reject additional claims for overpaid VAT. It concluded that an agreement made between the appellants and HMRC under VATA 1994 s 85 precluded the claims from proceeding.
The claims concerned output tax on ex demonstrator vehicles sold by the appellants between 1973 and 1996. The appellants had originally accounted for VAT on the profit margin based on HMRC policy at the time. Following the decision in Commission v Italian Republic (Case C-45/96) (Italian Republic) motor dealers submitted claims for overpaid VAT based on tables HMRC had produced.
HMRC had initially rejected the original Italian Republic claims submitted by the appellants. The appellants appealed and the appeals were following negotiations and adjustments...
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HMRC entitled to reject additional claims for overpaid VAT.
In Cambria Automobiles (South East) Ltd and another v HMRC [2023] UKUT 249 (TCC) (13 October 2023) the Upper Tribunal (UT) decided that HMRC was entitled to reject additional claims for overpaid VAT. It concluded that an agreement made between the appellants and HMRC under VATA 1994 s 85 precluded the claims from proceeding.
The claims concerned output tax on ex demonstrator vehicles sold by the appellants between 1973 and 1996. The appellants had originally accounted for VAT on the profit margin based on HMRC policy at the time. Following the decision in Commission v Italian Republic (Case C-45/96) (Italian Republic) motor dealers submitted claims for overpaid VAT based on tables HMRC had produced.
HMRC had initially rejected the original Italian Republic claims submitted by the appellants. The appellants appealed and the appeals were following negotiations and adjustments...
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