Commentary

RCB/7/08 Three-year time limit for VAT claims

Part V16 Forms and other HMRC material

RCB/7/08 Three-year time limit for VAT claims

RCB/7/08 Three-year time limit for VAT claims

Revenue & Customs Brief, Issue 7. 21 February 2008

The recent House of Lords decisions in the cases of Michael Fleming (t/a Bodycraft) v HMRC (Fleming) and Condé Nast Publications Ltd v HMRC (Condé Nast) [2008] All ER (D) 151 (Jan) disapplied the three year time limit for input tax claims in respect of which the entitlement to deduct accrued before 1 May 1997.

HMRC consider that the terms of the judgment also apply to claims to recover VAT overpaid or overdeclared in accounting periods ending before 4 December 1996.

Claims

As a result claims may now

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