The taxpayers said that the Commissioners’ assessment to VAT was out of time, and appealed a finding that it was not. They said that time should run from the point at which the Commissioners knew the facts upon which the assessment was based. The Commissioners argued that time could not begin to run until the decision in the case of Primback upon which the assessment was based.
Held: The decision of a court did not count as ‘facts’ for limitation purposes. Use of the phrase ‘evidence of facts’ emphasised that interpretation. The assessments were out of time.
Judges:
Lord Justice May The Hon Mr Justice Parker Lord Phillips Of Worth Matravers, Mr
Citations:
[2004] EWCA Civ 243, Times 19-Mar-2004, Gazette 08-Apr-2004
Links:
Statutes:
Value Added Tax Act 1994 78A(2) 80(4A)
Jurisdiction:
England and Wales
Citing:
Appeal from – Commissioners of Customs and Excise v DFS Furniture Company Plc ChD 16-Apr-2003
The Commissioners had been ordered to repay VAT to the taxpayer. A subsequent decision of the ECJ meant that the sum should have been repaid to the Commissioners. The taxpayer now alleged that the commissioners were out of the two year maximum time . .
Cited – Regina v Commissioners of Customs and Excise, ex Parte Kay and Co; Regina v Same, ex Parte Similar CA 10-Dec-1996
The commissioners had no power to impose time limits on retrospective refund claims. . .
Cited – Primback Ltd v Commissioners of Customs and Excise ECJ 15-May-2001
A company made arrangements for finance for its customers to purchase products at an apparent zero rate of interest. In fact the finance company deducted an undisclosed commission before forwarding payment to the shop. The shop wanted to pay VAT . .
Cited – Marks and Spencer plc v Commissioners of Customs and Excise ECJ 11-Jul-2002
The claimant challenged the reduction of the limitation period from six years to three for the reclaiming of overpaid VAT with immediate effect, depriving it of the opportunity to recover sums paid in excess. The company sold vouchers. It paid VAT . .
Cited – Kleinwort Benson Ltd v Lincoln City Council etc HL 29-Jul-1998
Right of Recovery of Money Paid under Mistake
Kleinwort Benson had made payments to a local authority under swap agreements which were thought to be legally enforceable when made. Subsequently, a decision of the House of Lords, (Hazell v. Hammersmith and Fulham) established that such swap . .
Cited – Commissioners of Customs and Excise v Croydon Hotel and Leisure Co Ltd CA 8-Aug-1996
The limitation period on recovery by Commissioners runs from date of return, not the accounting period. . .
Lists of cited by and citing cases may be incomplete.
VAT, Limitation
Updated: 10 June 2022; Ref: scu.194584