In G Laing v HMRC (TC01696 – 27 February) an accountant wrote to HMRC in March 2009 stating that a professional golfer (L) had wrongly accounted for VAT on tuition fees which should have been treated as exempt. HMRC did not respond to this letter until November 2009 when it requested further information including a detailed schedule. In March 2010 L’s accountant provided the requested schedule. HMRC rejected the claim on the grounds that it had been made outside the statutory time limit but the First-tier Tribunal allowed L’s appeal holding that the letter submitted in March 2009 had been a valid claim.
Why it matters: HMRC rejected the repayment claim on the grounds that the appellant had not lodged a quantified claim within the statutory time limit. However the First-tier Tribunal allowed the appeal holding that the letter which the accountant had...
