Spectrum Legal Services Ltd v Revenue and Customs: FTTTx 12 Mar 2012

FTTTx VALUE ADDED TAX – voluntary disclosure claiming repayment of output tax wrongly charged – HMRC refusing to repay any amount in respect of tax accounted for more than 3 years before the voluntary disclosure was made – section 80(4) VATA ‘capping provisions’ – where section 80(4) applies there is no liability to make a repayment – repayment in respect of periods not covered by the ‘capping provision’ already made – no jurisdiction to consider the question of whether HMRC should make a further ex gratia payment in respect of periods covered by the ‘capping provision’ – appeal struck out
[2012] UKFTT 191 (TC)

Updated: 15 April 2021; Ref: scu.462640