Nick Skerrett examines the impact of the Leeds City Council case
Just how offensive can a time limit be? In the case of the amendment of VATA 1994 s 80 to introduce the three-year cap as effected by FA 1997 s 47(1) the answer would seem to be very offensive indeed. Certainly the much maligned provision has managed to offend virtually every European law principle on whose toes it has trodden at least insofar as it impudently purported to apply to taxpayers’ accrued legal rights on the eve of 4 December 1996.
Since the landmark decision of the House of Lords in Fleming ([2008] STC 324) confirmed its errant ways s 80 had however gone through a very public transitional period (FA 2008 s 121). That was not enough though to stem the tide of litigation...
