In HMRC v Our Communications Ltd (FTC/87/2012 – 26 November 2013) HMRC had denied a claim for the payment of a VAT repayment supplement on the ground that the claim for repayment had not been made in a return.
It was agreed between both parties that the taxpayer was entitled to a VAT credit and HMRC accepted that on a literal interpretation all the conditions of VATA 1994 s 79 were satisfied. However HMRC argued that s 79 should be interpreted as applying only to claims made in returns.
This turned on the interpretation of the expression ‘return or claim’ in s 79(2A).
The Upper Tribunal found in favour of HMRC on the basis:
The whole scheme of s 79 revolves around the return.
It would be very odd for the words ‘return or claim’...
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:
In HMRC v Our Communications Ltd (FTC/87/2012 – 26 November 2013) HMRC had denied a claim for the payment of a VAT repayment supplement on the ground that the claim for repayment had not been made in a return.
It was agreed between both parties that the taxpayer was entitled to a VAT credit and HMRC accepted that on a literal interpretation all the conditions of VATA 1994 s 79 were satisfied. However HMRC argued that s 79 should be interpreted as applying only to claims made in returns.
This turned on the interpretation of the expression ‘return or claim’ in s 79(2A).
The Upper Tribunal found in favour of HMRC on the basis:
The whole scheme of s 79 revolves around the return.
It would be very odd for the words ‘return or claim’...
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:
