The trader had traded in zero-rated goods, leading to a net reclaim of input tax. Having submitted a claim, it sought repayment, and interest on the sums withheld.
Held: No duty fell upon the commissioners until they had accepted the claim to repayment.
Judges:
The Hon Mr Justice Lightman
Citations:
[2004] EWHC 2515 (Admin), Times 17-Nov-2004
Links:
Jurisdiction:
England and Wales
Citing:
Cited – Garage Molenheide and others v Belgische Staat ECJ 18-Dec-1997
ECJ Scope of directive – Right to deduction of VAT – Retention of balance of VAT due – Principle of proportionality. . .
Cited – Glaxo Group Ltd v Inland Revenue Commissioners CA 8-Jan-1996
A transfer pricing direction allowed the Inland Revenue to issue adjustments after 6 years. . .
Cited – Glaxo Group Ltd and Others v Inland Revenue Commissioners ChD 21-Nov-1995
A tax adjustment can be made by the Inland Revenue on an open assessment following transfer pricing enquiry and direction, even after many years. The court considered that the jurisdiction of the special and the general commissioners to determine . .
Cited – Regina v Commissioners of Customs and Excise ex parte Strangewood 1987
The court considered goods for export and their status as zero rated. . .
Cited – Regina (on the application of Deluni Mobile Limited) v Commissioners for Customs and Excise 2004
. .
Cited – Regina v Inland Revenue Commission ex parte Preston; In re Preston HL 1984
Duty of Fairness to taxpayer – Written Assurance
The applicant was assured by the Inland Revenue that it would not raise further inquiries on certain tax affairs if he agreed to forgo interest relief which he had claimed and to pay a certain sum in capital gains tax.
Held: Where the . .
Cited – Commissioners for Customs and Excise v National Westminster Bank Plc ChD 29-Jul-2003
Use of unjust enrichment defence by commissioners – ability of court to intervene where unfair treatment of taxpayer. . .
Cited – Regina (on the application of Bond House Systems Limited) v Commissioners of Customs and Excise Admn 2002
The Administrative Court does not have and should not assume jurisdiction to carry out a review of a disputed claim for a repayment of input tax. . .
Cited – Commissioners for Customs and Excise v Rowland 1992
The provision for a repayment supplement is a ‘spur to efficiency’ in the commissioners. . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 13 June 2022; Ref: scu.219545