TaxCorporate TaxTide of VAT claims continues to swell

Tide of VAT claims continues to swell

Special commissioners ruled that the Marshall Motor group could claim back VAT beyond the three-year cap introduced in 1996, after the company was contesting the refusal of a claim for overpaid VAT by the taxman

The tide of cases for VAT reclaims from HM Revenue & Customs has gathered
momentum after the special commissioners ruled that the Marshall Motor group
could claim back VAT beyond the three-year cap introduced in 1996.

The ruling follows favourable Court of Appeal decisions on similar issues for
Condé Nast Publications and Fleming Bodycraft.

Marshall Motors was contesting the refusal of a claim for overpaid VAT by the
taxman, on the grounds that the claim was made after the three-year cut-off
period.

The company said it was entitled to the claim because of a European Court of
Justice decision in a case involving Italian Republic.

Mark Welby, head of VAT at Chiltern, said the decision was ‘massively
important’ and would have wider implications.

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