Cases on repayments

Burden of proof

Commentary – Indirect Tax Reporter ¶55-435

Generally

Commentary – Indirect Tax Reporter ¶55-435

Insolvent customer overcharged: debt reduced

Commentary – Indirect Tax Reporter ¶55-435

Non-profit body

Commentary – Indirect Tax Reporter ¶55-435

Onus on HMRC to prove customer suffered VAT charge

Commentary – Indirect Tax Reporter ¶55-435

Payment and repayment traders, equal application

Commentary – Indirect Tax Reporter ¶55-435

Unfairness/unequal treatment

Commentary – Indirect Tax Reporter ¶55-435

Credit note

Case Law – Lamdec Ltd. [1991] BVC 721

Credit of overstated or overpaid VAT

Arrangements for reimbursing customers

– see Reimbursement arrangements

Generally

Legislation/Regulatory – VATA94 s. 80(3), (3A)

Flowchart

Commentary – Indirect Tax Reporter ¶55-433

Interest paid due to official error

Commentary – Indirect Tax Reporter ¶60-680

Recovery of tax wrongly levied

Case Law – Investment Trust Companies (in Liquidation) (A3/2013/2066 and A3/2013/2070) v Revenue and Customs Commissioners [2015] BVC 10 ; Lady & Kid A/S & Ors v Skatteministeriet (Case C-398/09). [2012] BVC 83

Refund of VAT improperly invoiced

Case Law – Staatssecretaris van Financiën v Stadeco BV (Case C-566/07). [2010] BVC 925

Repayment of overpaid VAT

Appeals

Commentary – Indirect Tax Reporter ¶55-432

Burden of proof

Commentary – Indirect Tax Reporter ¶55-432

Cases

Commentary – Indirect Tax Reporter ¶55-435

Charities

Commentary – Indirect Tax Reporter ¶55-432

Enriched, but not unjustly

Commentary – Indirect Tax Reporter ¶55-432

Generally

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

Local authorities

Commentary – Indirect Tax Reporter ¶51-360

Restricted repayment

Commentary – Indirect Tax Reporter ¶55-240 ; Indirect Tax Reporter ¶55-432

Time limit: four-year cap

Commentary – Indirect Tax Reporter ¶55-432

Wrong assumptions

Commentary – Indirect Tax Reporter ¶55-432