FTTTx VAT – Strike out application – repayment claims – VAT returns submitted many years late -overpayments made on estimated assessments – all claims out of time -Human Rights Act and European Convention on Human Rights Article 1 Protocol 1 argued- held – Human Rights Act not engaged- application of time limits within state’s margin of appreciation -no legal basis on which time limits could be extended -appeal no reasonable prospect of success – strike out allowed.
[2015] UKFTT 0032 (TC)
Bailii
England and Wales
VAT
Updated: 27 December 2021; Ref: scu.542031