In GLL BVK International Immobilien Spezialfonds & iii-BVK Europa Immobilien Spezialfonds v HMRC, the Upper Tribunal (UT) ruled on the practicalities and procedural issues for claims made for repayments of direct tax. The UT concluded the FTT did not have discretion to allow a claim to be amended as part of its general case management powers. The UT also considered that although the only formal requirement for a claim made under TMA 1970 Sch 1AB is for the amount of the claim to be quantified when it is made, the claim letter should be read as a whole. The test to be applied when considering the claim is how that document would be understood by a reasonable HMRC officer. The UT’s decision on the application of TMA 1970 s 114 appears to sit awkwardly with the Court of Appeal’s judgment in Archer.
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In GLL BVK International Immobilien Spezialfonds & iii-BVK Europa Immobilien Spezialfonds v HMRC, the Upper Tribunal (UT) ruled on the practicalities and procedural issues for claims made for repayments of direct tax. The UT concluded the FTT did not have discretion to allow a claim to be amended as part of its general case management powers. The UT also considered that although the only formal requirement for a claim made under TMA 1970 Sch 1AB is for the amount of the claim to be quantified when it is made, the claim letter should be read as a whole. The test to be applied when considering the claim is how that document would be understood by a reasonable HMRC officer. The UT’s decision on the application of TMA 1970 s 114 appears to sit awkwardly with the Court of Appeal’s judgment in Archer.
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