Cable and Wireless Plc v Revenue and Customs: FTTTx 27 Mar 2009

FTTTx Value Added Tax – Whether the Appellant’s late claim for input tax, initially deducted in its Return, but later recovered by HMRC under an assessment, is a claim for input tax under Regulation 29 (1) of the 1995 VAT Regulations or a claim under section 80(1B) of the VAT Act 1994 for the recovery of wrongly paid VAT – whether the decision in Fleming (trading as Bodycraft) v. HMRC, that the imposition of a three-year time limit for the purpose of making claims under Regulation 29 could not be invoked against those with pre-existing claims, applied to inputs incurred and invoiced in April 1997 if the trader’s VAT period ended after 1 May 1997 such that the inputs could not, at 1 May 1997, actually be claimed – Appeal dismissed


[2009] UKFTT 32 (TC)




Updated: 30 July 2022; Ref: scu.373582