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 introduced by regulation 29(1A) – no, because there was no transitional provision – however, refusal of claim 10 years after the input tax was incurred was reasonable – appeal dismissed
Judges:
Avery Jones Chairman
Citations:
[2004] UKVAT V18579, [2004] STI 1560, [2004] V and DR 172
Links:
Jurisdiction:
England and Wales
Cited by:
Appeal from – Fleming T/A Bodycraft v Commisioners of Customs and Excise ChD 25-Feb-2005
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 . .
At Tribunal – 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 VDT – 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
Updated: 26 July 2022; Ref: scu.199088