The taxpayer had made a considered decision not to deduct certain input VAT claims against its payments made over a long period of time up to 1996. They later concluded that they should have made the deductions, and claimed them. The Commissioners asserted that the claims were now statute barred.
Held: If the claim had been with section 80 and the regulations, it would now be time barred, but the non-exercise of a right to make a deduction, did not create a payment to the Commissioners of an amount which was not due to them. The claim was within the regulation, but not the section, and was not time barred.
Judges:
Neuberger J
Citations:
Gazette 01-Nov-2001
Statutes:
Value Added Tax Regulations 1995 (1995/2518) reg 29, Value Added Tax Act 1994 80 80(4)
Jurisdiction:
England and Wales
VAT, Limitation
Updated: 28 June 2022; Ref: scu.166724
