In R & C Commrs v Our Communications Ltd [2013] BVC 1,852, the Upper Tribunal (UT) held that s. 79 applies only to claims for VAT repayments that are made on a VAT return, i.e. s. 79 does not apply to a voluntary disclosure of under-claimed input tax. The company successfully reclaimed VAT by way of voluntary disclosure.

1 Outstanding return

A repayment supplement is not due if an earlier return was outstanding when HMRC received the repayment return.

2 Correction to return

Only correct repayment returns, and those requiring minimal corrections, may qualify for a repayment supplement

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