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

Part V16 Forms and other HMRC material

Part V16 Forms and other HMRC material | Commentary

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

Part V16 Forms and other HMRC material | Commentary

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 be made for—

— output tax overpaid or overdeclared in accounting periods ending before 4 December 1996; and
—

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RCB/27/08 Interpretation of Article 13 of the Principal VAT Directive—“bodies governed by public law” and “special legal regime”

RCB/46/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd (LMUK) – HMRC position, pending outcome of appeal to the House of Lords

RCB/48/08 VAT—exemption for fund management services

RCB/52/08 VAT on fuel used for propelling private pleasure craft and private pleasure flying

RCB/53/08 VAT—new requirement from 1 January 2010 that businesses provide EC Sales Lists for taxable supplies of services to which the reverse charge applies

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

Claims

Business Briefs

RCB/8/08 Weald Leasing Ltd

RCB/13/08 VAT—access to Intrastat data

RCB/14/08 Animal rescue charities—VAT liability of the sale of abandoned dogs and cats

RCB/19/08 New penalties for errors in returns and documents

RCB/20/08 Extension of non-statutory clearances service for HM Revenue and Customs (HMRC) business customers

RCB/24/08 VAT—land and buildings—new Schedule 10 of VATA 1994 including changes to the option to tax

RCB/27/08 Interpretation of Article 13 of the Principal VAT Directive—“bodies governed by public law” and “special legal regime”

RCB/28/08 VAT—land and buildings

RCB/30/08 VAT—partial exemption – launch of consultation

RCB/31/08 Set off where right to claim overdeclared tax is transferred

RCB/34/08 VAT—partial exemption—retrospective claims for input tax by higher education institutions (HEIs)

RCB/35/08 VAT exemption for fund management services

RCB/36/08 VAT treatment of charity challenge events

RCB/38/08 VAT—default interest and net errors of less than £2000

RCB/44/08 VAT—partial exemption – VAT adjustments when house builders let their dwellings before selling them

RCB/46/08 VAT—Court of Appeal decision in the case of Loyalty Management (UK) Ltd (LMUK) – HMRC position, pending outcome of appeal to the House of Lords

RCB/48/08 VAT—exemption for fund management services

RCB/52/08 VAT on fuel used for propelling private pleasure craft and private pleasure flying

RCB/53/08 VAT—new requirement from 1 January 2010 that businesses provide EC Sales Lists for taxable supplies of services to which the reverse charge applies

RCB/54/08 VAT—new zero-rated dwellings – whether arrangements are abusive

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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

Claims

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POLICIES

EXAM TRAINING

RESEARCH and GUIDANCE

Professional Development