VDT VAT – three-year ‘cap’ – late claims due partly to tragic family circumstances – whether any basis for time limit to be disapplied – no
VAT – interest – whether due on repayments – extent of trader’s responsibility for delay – extent of official error – appropriate date for commencement
Citations:
[2007] UKVAT V20332
Links:
Jurisdiction:
England and Wales
Citing:
See Also – Van Colle v Hertfordshire Police QBD 10-Mar-2006
The claimants claimed for the estate of their murdered son. He had been waiting to give evidence in a criminal trial, and had asked the police for support having received threats. Other witnesses had also suffered intimidation including acts of . .
See Also – Van Colle and Another v Chief Constable of the Hertfordshire Police CA 24-Apr-2007
The deceased had acted as a witness in an intended prosecution. He had sought protection after being threatened. No effective protection was provided, and he was murdered. The chief constable appealed a finding of liability.
Held: The . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 12 July 2022; Ref: scu.262425