Law had been introduced which restricted retrospectively the ability of taxpayers to reclaim overpaid VAT to a period of three years. Such legislation did not however allow the Commissioners to seek to recover repayments already repaid in the period immediately before the legislation came into effect.
Citations:
Times 08-Nov-2000
Statutes:
Provisional Collection of Taxes Act 1986
Jurisdiction:
England and Wales
Taxes Management, VAT
Updated: 11 May 2022; Ref: scu.85193
