The tax-payer had assigned it’s business to the claimant, and with it the right to reclaim overpaid VAT. The commissioners appealed a finding that the right to claim a refund was assignable.
Held: The appeal failed. The statute would have to have included a prohibition on assignment for one to be in place: ‘It was to be presumed that unless otherwise stated, a right which was created by statute was assignable in the same way as rights created by the general law. There was nothing to exclude the ordinary law that a claim under section 80 might be assigned.’
Judges:
Lady Justice Arden, Lord Justice Wall and Lord Justice Wilson
Citations:
[2008] EWCA Civ 305, Times 22-Apr-2008, [2008] Bus LR 1187
Links:
Statutes:
Jurisdiction:
England and Wales
VAT
Updated: 30 November 2022; Ref: scu.266517
