Commentary

RCB/41/09 Three-year cap for VAT claims – CRC –v- Scottish Equitable Plc (unreported) – Order of the Inner House of the Court of Session

Part V16 Forms and other HMRC material

RCB/41/09 Three-year cap for VAT claims – CRC –v- Scottish Equitable Plc (unreported) – Order of the Inner House of the Court of Session

RCB/41/09 Three-year cap for VAT claims – CRC –v- Scottish Equitable Plc (unreported) – Order of the Inner House of the Court of Session

Revenue & Customs Brief, Issue 41. 17 July 2009

The judgment of the Inner House

In an Order handed down on 2 July, the court overturned the 2006 decision of the VAT and Duties Tribunal that the introduction of the three-year time limit without a transitional period in 1996 meant that it had never been lawfully enacted.

The Inner House held that the Tribunal was wrong to decide that the absence of transitional provisions, that enabled claims to be made under the old

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