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Rouse, Regina (on The Application of) v HMRC: UTTC 7 Aug 2013

UTTC INCOME TAX – self-assessment – ITA ss 64, 131 – claim for relief to be ‘carried back’ intimated in earlier year return – whether FA 2008 s 130 engaged and HMRC able to set off disputed income tax liability against VAT repayment admitted to be due – TMA ss 8, 9, 9A, 42, Schs 1A, 1B – HMRC v Cotter considered – Cotter binding on this tribunal and determinative in applicant’s favour – no debit on account against which set-off could be effected VAT – whether use of FA 2008 s 130 to refuse immediate VAT repayment a proportionate remedy – yes

Citations:

[2013] UKUT 383 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 03 June 2022; Ref: scu.521012

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