Appeal against dismissal of the Appellant’s appeal from the decision of the Commissioners of Customs and Excise to refuse to repay to the Appellant input tax on three new Aston Martin motor cars out of a batch of thirteen such cars purchased by the Appellant from a supplier in 1989 and 1990 upon which purchases he had paid Value Added Tax as an input.
Judges:
The Hon Mr Justice Evans-Lombe
Citations:
[2005] EWHC 232 (Ch), [2005] BTC 5215, [2005] STC 707, [2005] Eu LR 735, [2005] BVC 246
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – Fleming (T/A Bodycraft) v Customs and Excise VDT 23-Apr-2004
VDT INPUT TAX – whether claim made in 2000 for input tax for 1989 and 1990 for which no tax invoice was issued was part of a claim made in 1993 – no – whether the 2000 claim was prevented by the 3 year cap . .
Cited by:
Appeal from – Fleming (T/A Bodycraft) v Revenue and Customs CA 15-Feb-2006
The claimant sought repayment of VAT. The commissioners responded that there ws a three year cut off for reclaims.
Held: The introduction of the three year limit with no transitional provisions was in breach of Community law. . .
At ChD – Fleming (T/A Bodycraft) v Revenue and Customs HL 23-Jan-2008
The transitional rules introducing time limits for failing to deduct VAT inputs made insufficient allowance for the decisions in Marks and Spencer and Grundig.
Held: Lord Hope said: ‘To be compatible with EU law, taxpayers were entitled to be . .
Lists of cited by and citing cases may be incomplete.
VAT, European
Updated: 26 July 2022; Ref: scu.223287