The cases below are all examples of where HMRC rejected a claim because the appellant either i) could not demonstrate that VAT had been overpaid/underclaimed or ii) could not evidence the quantum of the claim.

The historic nature of Fleming claims means that in most cases the claimants did not have a full set of VAT records from which to calculate the amount due to them. As this issue is unlikely to arise in connection with claims made for the previous four years, the cases are not directly applicable to current claims. However, they do provide a useful insight into how to approach claims where, for whatever reason, a full set of primary documents is unavailable.

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