In Vodafone Group Services v HMRC (TC03822 – 21 July 2014) the FTT held that Vodafone was entitled to amend the reasons for a claim after the expiration of the four year time limit.
Vodafone had made a repayment claim for £4.1m (under VATA 1994 s 80) and HMRC accepted that Vodafone had overpaid more than that amount. Vodafone therefore contended that it was irrelevant that the basis of its voluntary disclosure (made to recover the various overpayments) was not the basis on which HMRC accepted that there was an overpayment. Vodafone’s position was that a ‘claim’ for the purpose of s 80 is not restricted to the reasons advanced for making the claim and that once an overpayment was agreed (for whatever reason) the claim must be paid.
HMRC argued that to allow the claim to proceed would...
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In Vodafone Group Services v HMRC (TC03822 – 21 July 2014) the FTT held that Vodafone was entitled to amend the reasons for a claim after the expiration of the four year time limit.
Vodafone had made a repayment claim for £4.1m (under VATA 1994 s 80) and HMRC accepted that Vodafone had overpaid more than that amount. Vodafone therefore contended that it was irrelevant that the basis of its voluntary disclosure (made to recover the various overpayments) was not the basis on which HMRC accepted that there was an overpayment. Vodafone’s position was that a ‘claim’ for the purpose of s 80 is not restricted to the reasons advanced for making the claim and that once an overpayment was agreed (for whatever reason) the claim must be paid.
HMRC argued that to allow the claim to proceed would...
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