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
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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Unincorporated businesses under the VAT threshold given an extra year to prepare before MTD becomes mandatory