In S D Corrigan v HMRC [2016] UKFTT 180 (11 March 2016) the FTT found that HMRC’s enquiry into a repayment claim had lasted only a day so that only a day could be left of out account of the 30 day period HMRC was entitled to in order to authorise the claim.
Mr Corrigan was appealing HMRC’s decision to refuse to pay a repayment supplement. A repayment supplement is a form of compensation paid in certain circumstances when HMRC does not authorise payment of a legitimate claim within 30 days of the receipt of a VAT return. For this purpose time taken for HMRC’s enquiries can be left out of account (VATA 1994 s 79(3) and (4)).
It was agreed that the 30 day period had started on 30 June 2013 and ended on either 5 or 8...
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In S D Corrigan v HMRC [2016] UKFTT 180 (11 March 2016) the FTT found that HMRC’s enquiry into a repayment claim had lasted only a day so that only a day could be left of out account of the 30 day period HMRC was entitled to in order to authorise the claim.
Mr Corrigan was appealing HMRC’s decision to refuse to pay a repayment supplement. A repayment supplement is a form of compensation paid in certain circumstances when HMRC does not authorise payment of a legitimate claim within 30 days of the receipt of a VAT return. For this purpose time taken for HMRC’s enquiries can be left out of account (VATA 1994 s 79(3) and (4)).
It was agreed that the 30 day period had started on 30 June 2013 and ended on either 5 or 8...
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