FTTTx Value Added Tax. Section 80 Value Added Tax Act 1994. Section 121(1) Finance Act 2008 (extended time limits for old VAT claims). Construction of agreement purporting to override the section 80 prima facie right to refund. Shift of evidential burden to HMRC; Wood v Holden [2006] EWCA Civ 26 applied.
Held: agreement operated as assignment/waiver of appellant’s right to repayment of VAT only to extent that repayment claims by persons other than appellant had actually been made. Burden on HMRC to prove claims actually made – burden not discharged. Unjust enrichment not considered as not in issue. Appeal allowed.
[2014] UKFTT 729 (TC)
Bailii
Value Added Tax Act 1994 80, Finance Act 2008 121(1)
England and Wales
VAT
Updated: 31 October 2021; Ref: scu.535794
