In Marlico v HMRC [2015] UKFTT 528 (30 October 2015) the FTT found that a repayment supplement was due by HMRC.
Marlico had made a claim for a repayment supplement in relation to a VAT repayment under VATA 1994 s 79. In particular Marlico claimed that the repayment made by HMRC was subject to unreasonable delay having been made after 76 days which was beyond the 30 days of reasonable inquiry time given to HMRC under s 79(3). The dispute therefore centred on when the 30 day inquiry window should be treated as both starting and stopping.
It was agreed that the 30 day period had started on 7 March 2013 on receipt of the claim by HMRC. The FTT explained that the clock would only have stopped when HMRC had formulated a specific question which it required Marlico...
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In Marlico v HMRC [2015] UKFTT 528 (30 October 2015) the FTT found that a repayment supplement was due by HMRC.
Marlico had made a claim for a repayment supplement in relation to a VAT repayment under VATA 1994 s 79. In particular Marlico claimed that the repayment made by HMRC was subject to unreasonable delay having been made after 76 days which was beyond the 30 days of reasonable inquiry time given to HMRC under s 79(3). The dispute therefore centred on when the 30 day inquiry window should be treated as both starting and stopping.
It was agreed that the 30 day period had started on 7 March 2013 on receipt of the claim by HMRC. The FTT explained that the clock would only have stopped when HMRC had formulated a specific question which it required Marlico...
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