SAS SVS La Martiniquaise v Revenue and Customs (VAT – Repayments : VAT – Repayments): FTTTx 5 Oct 2015

FTTTx VALUE ADDED TAX – repayment of VAT – Directive 2008/9/ EC – Community Traders – EU Refund Scheme – indication in correspondence on previous claims that EU trader liable to register as taxable person in UK – further claim for same period not made until after expiry of time limit – claim refused – whether discretion available to accept application after due date – no – appeal dismissed but suggestion made concerning wording to be used by HMRC in correspondence and Notices
References: [2015] UKFTT 515 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556173