InGrand Entertainments Company v HMRC[2016] UKUT 209 (3 May 2016) the UT found that the inclusion of new items to a repayment claim constituted a new self-standing claim.
The issue was what amounted to an amendment of an existing claim for repayment of overpaid VAT under VATA 1994 s 80. Grand Entertainments ran a bingo and social club. Following the successful appeal of the Rank Group [2015] UKSC 48 it had made a repayment claim relating to mechanised cash bingo gaming machines in March 2009. Two further letters had then been sent to HMRC extending the scope of the claims to main stage bingo (MSB) (bingo played in the traditional way) and the period of time covered.
Grand Entertainments claimed that these letters amended the March 2009 claim. HMRC considered that they amounted to new claims and were therefore...
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InGrand Entertainments Company v HMRC[2016] UKUT 209 (3 May 2016) the UT found that the inclusion of new items to a repayment claim constituted a new self-standing claim.
The issue was what amounted to an amendment of an existing claim for repayment of overpaid VAT under VATA 1994 s 80. Grand Entertainments ran a bingo and social club. Following the successful appeal of the Rank Group [2015] UKSC 48 it had made a repayment claim relating to mechanised cash bingo gaming machines in March 2009. Two further letters had then been sent to HMRC extending the scope of the claims to main stage bingo (MSB) (bingo played in the traditional way) and the period of time covered.
Grand Entertainments claimed that these letters amended the March 2009 claim. HMRC considered that they amounted to new claims and were therefore...
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