Was an amendment to a repayment claim a new claim?
InNairn Golf Club v HMRC[2015] UKFTT 185 (30 April 2015) the FTT found that the amendment of a repayment claim to add subsequent accounting periods was a new claim and was therefore out of time.
The issue was the admissibility of a claim for repayment for the period 1 October 2007 to 30 September 2013 made by a letter dated 30 January 2014. HMRC applied to strike out the claim on the ground that it was made out of time.
Nairn had lodged a claim on time in 2009 covering the periods from April 1991 to December 1996 and from October 2005 to September 2007. It contended that the 2014 claim was not a new claim.
The FTT noted however that the 2009 claim dealt only with the periods up until 2007 ...
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Was an amendment to a repayment claim a new claim?
InNairn Golf Club v HMRC[2015] UKFTT 185 (30 April 2015) the FTT found that the amendment of a repayment claim to add subsequent accounting periods was a new claim and was therefore out of time.
The issue was the admissibility of a claim for repayment for the period 1 October 2007 to 30 September 2013 made by a letter dated 30 January 2014. HMRC applied to strike out the claim on the ground that it was made out of time.
Nairn had lodged a claim on time in 2009 covering the periods from April 1991 to December 1996 and from October 2005 to September 2007. It contended that the 2014 claim was not a new claim.
The FTT noted however that the 2009 claim dealt only with the periods up until 2007 ...
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