Correction of errors

Legislation/Regulatory – SI 1995/2518 reg. 34

Deliberate, voluntary disclosure

Commentary – Indirect Tax Reporter ¶55-420

Due to lacking correct change

Commentary – Indirect Tax Reporter ¶11-915

Entitlement to claim amount shown on credit note

Case Law – Castle Associates Ltd. (1989) 4 BVC 648

EU law

Principle of effectiveness required restitutionary remedy including compound interest

Case Law – Littlewoods Retail Ltd & Ors v Revenue and Customs Commissioners [2014] BVC 23

Statutory scheme for recovery of overpaid tax under domestic law

Case Law – Littlewoods Retail Ltd & Ors v Revenue and Customs Commissioners [2014] BVC 23

Import VAT

Commentary – Indirect Tax Reporter ¶55-428 ; Indirect Tax Reporter ¶63-724

Misdeclarations

– see also Misdeclarations

Official error, interest

– see Interest on payments due to official error; Interest

Opticians, repayment

Generally

Commentary – Indirect Tax Reporter ¶15-425 ; Indirect Tax Reporter ¶28-540

Partnership

Commentary – Indirect Tax Reporter ¶43-300

Refund

Case Law – Lloyds Banking Group & Ors v R & C Commrs [2019] BVC 19 ; Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos v Nidera BV (Case C-387/16) [2018] BVC 12

Repayment

Amount

Case Law – Barclays Bank plc. [2004] BVC 2,064 ; Isaacs. [1997] BVC 2,218

Appeals

Legislation/Regulatory – VATA94 s. 83(1)(t)

Application to strike out appeal

Case Law – Royal College of Obstetricians and Gynaecologists and related appeals; Kay & Co Ltd; GUS Home Shopping Ltd; Colaingrove Ltd; Greenlee Group plc; Greenwood & Anor. [1997] BVC 2,083

Arrangements for reimbursing customers

– see Reimbursement arrangements

Capped

– see Capped payments and repayments

Claims

Legislation/Regulatory – SI 1995/2518 reg. 37

Claw back

Case Law – Peugeot Motor Co plc. [2003] BVC 2,436

Community law principles

Case Law – Marks & Spencer plc v Customs and Excise Commissioners. [2009] BVC 106

Compound interest

Case Law – Grattan plc [2011] TC 00908 ; Littlewoods Retail Ltd & Ors v Revenue and Customs Commissioners [2014] BVC 23 ; Revenue and Customs Commissioners v Grattan plc. [2009] BVC 657 ; Revenue and Customs Commissioners v Grattan plc. [2011] BVC 1,730

Deferral in anticipation of legislation

Case Law – R v. Customs and Excise Commissioners, ex parte Kay & Co Ltd & Anor and other appeals. [1997] BVC 128

Directly enforceable EU law right

Commentary – Indirect Tax Reporter ¶55-420

Equitable assignment of debt

Case Law – Daws. [1992] BVC 819

Generally

Legislation/Regulatory – VATA94 s. 80
HMRC Guidance – BIM40164 ; BIM40188 ; CH51860 ; CH56300 ; COG915330
Case Law – Harley-Davidson Europe Ltd [2018] TC 06268 ; Springfield China Ltd. (1990) 5 BVC 556

Insurance provided to ultimate purchasers of cars under promotional schemes

Case Law – Peugeot Motor Co plc; Citroën UK Ltd. [1999] BVC 2,314

Interest

Case Law – (1985) 2 BVC 205,169 ; (1985) 2 BVC 205,376 ; R (on the application of Mobile Export 365 Ltd & Anor) v Revenue and Customs Commissioners. [2007] BVC 685

Local authorities

Commentary – Indirect Tax Reporter ¶51-090

Multiple late claims

Commentary – Indirect Tax Reporter ¶55-420

Non-profit making sports body

Case Law – Sunningdale Golf Club [1997] BVC 2,400

Old claims: extended time limits

Legislation/Regulatory – FA2008 s. 121

Optician

Case Law – Hayward Gill & Associates Ltd. [1998] BVC 2,336

Redefinition of abusive arrangements

Case Law – Revenue and Customs Commissioners v Moorbury Ltd. [2010] BVC 1,553

Refusal, discrimination

Case Law – Marks & Spencer plc v Customs and Excise Commissioners. [2000] BVC 35

Restricted liability

– see Capped payments and repayments

Right to, transfer

Commentary – Indirect Tax Reporter ¶54-155(10)

Right under Community law

Case Law – Marks & Spencer plc v Customs and Excise Commissioners. [2000] BVC 35 ; Marks & Spencer plc v Customs and Excise Commissioners. [2005] BVC 503

Three-year cap

– see Capped payments and repayments

Time limit

– see also Capped payments and repayments
Legislation/Regulatory – FA97 s. 47 ; SI 2009/403 ; VATA94 s. 80(4)

Transfer of entitlement

Case Law – Midlands Co-operative Society Ltd v Revenue and Customs Commissioners. [2007] BVC 653 ; Midlands Co-operative Society Ltd v Revenue and Customs Commissioners. [2008] BVC 414

Unjust enrichment

– see also Unjust enrichment
Case Law – Baines & Ernst Ltd v Customs and Excise Commissioners. [2006] BVC 28 ; Baines & Ernst Ltd v Revenue and Customs Commissioners. [2006] BVC 719 ; British Association of Leisure Parks, Piers and Attractions Ltd v Revenue and Customs Commissioners. [2013] BVC 1,610 ; Computeach International Ltd. [1995] BVC 931 ; Customs and Excise Commissioners v McMaster Stores (Scotland) Ltd. [1995] BVC 406 ; Customs and Excise Commissioners v National Westminster Bank plc. [2003] BVC 633 ; Daynes & Anor. [1994] BVC 664 ; Global Self Drive Ltd. [2006] BVC 2,020 ; Grantham Cricket Club (No. 3). [1998] BVC 2,272 ; Marks & Spencer plc (No. 2). [1997] BVC 2,255 ; Marks & Spencer plc v Customs and Excise Commissioners (Case C-309/06). [2008] BVC 577 ; Marks & Spencer plc v Customs and Excise Commissioners. [2000] BVC 35 ; Marks & Spencer plc v Customs and Excise Commissioners. [2009] BVC 106 ; Marks & Spencer plc v Customs and Excise Commissioners; University of Sussex v Customs and Excise Commissioners. [2004] BVC 151 ; Marks & Spencer plc v. Customs and Excise Commissioners. [1999] BVC 107 ; Marks & Spencer plc. [1997] BVC 2,243 ; McMaster Stores Scotland Ltd (in receivership). [1995] BVC 1,061 ; National Provincial Building Society. [1996] BVC 2,783 ; National Westminster Bank plc. [2003] BVC 2,271 ; Norman Allen Group Travel Ltd. [1996] BVC 2,857 ; Northampton Theatres Trust Ltd. [2006] BVC 2,587 ; RIBA Publications. [1999] BVC 2,201 ; Reed Employment Ltd v Revenue and Customs Commissioners. [2013] BVC 1,593 ; Sunningdale Golf Club [1997] BVC 2,400 ; Systems Aluminium Ltd [2013] TC 02616

Withheld, carousel fraud

Case Law – R (on the application of Just Fabulous (UK) Ltd) v Revenue and Customs Commissioners; R (on the application of Evolution Export Trading Ltd and Greystone Export Trading Ltd) v Revenue and Customs Commissioners; R (on the application of Brayfal Ltd) v Revenue and Customs Commissioners. [2007] BVC 490

Wrongly paid VAT by and to investment managers

Case Law – Investment Trust Companies (in liquidation) v Revenue and Customs Commissioners. [2012] BVC 109 ; Investment Trust Companies (in liquidation) v Revenue and Customs Commissioners. [2013] BVC 124

Repayment: voluntary disclosure

Appealable decision

Case Law – Touchwood Services Ltd v Revenue and Customs Commissioners. [2007] BVC 631

Retired partner, entitlement to share of repayment

Case Law – Hawthorn v. Smallcorn. [1998] BVC 101

Set-off against tax due in later period

Case Law – Betterware Products Ltd. v. Customs and Excise Commissioners (No. 2). (1987) 3 BVC 166 ; Customs and Excise Commissioners v. Fine Art Developments plc. (1988) 3 BVC 221 ; Customs and Excise Commissioners v. Fine Art Developments plc. (1989) 4 BVC 26

Stay of proceedings

Case Law – Littlewoods Retail Ltd & Ors v Revenue & Customs Commissioners. [2009] BVC 69