Avoiding, undertaking to HMRC

Bad debt relief for decrease in consideration

Capital assets

Adjustments declaration

Change in use adjustments

Chronology of legislative changes, cases and business briefs for retrospective claims

Claim for output tax or input tax

Credit notes: VAT adjustment

Credit or repayment of overstated or overpaid VAT



Input tax recovery

Deadline for claiming input tax: what constitutes claim

Dedicated team for delays in verifying repayment claims

Default interest

Disposal of capital items

Adjustment declaration

Final repayment adjustment

European Convention on Human Rights (ECHR)

Ex gratia payment for out of time periods

Fleming claim

Case law: zero-rated supply of medicines



Input tax claims

Change of use


Principles of effectiveness and fiscal neutrality

Restriction contrary to Community law and human rights

Transitional provisions

Voluntary disclosure

Input tax underclaim (secondary cap)


Insufficient information available on whether VAT overpaid

Interaction of cap

Adjustment for change of use in previous six years

Tour operators' margin scheme

Local authorities

Mistake of law: failure to implement EU law into UK law

National legislation laying down limitation period of three years

Output tax

Overdeclaration (primary cap)


Transitional period extended

Partial exemption

Pre-registration input tax

Price reduction (non-payment by customer of all amount due under HP agreement)

Primary, overdeclaration of output tax

Principles of effectiveness and protection of legitimate expectations

Different time limits, preclusion

Reduction of limitation period with immediate effect

Refusal to repay not an appealable decision




Voluntary, retrospective

Repayment of overpaid VAT

Claim made in 1997 for input tax arising in 1992

Claw-back assessment



Local authority

Meaning, effect and status of Business Briefs

Overdeclaration of output tax or underdeclaration of input tax, determination

Transitional period

Tribunal's jurisdiction

Validity of provisions

Restricted repayment: unjust enrichment

Secondary, underclaimed input tax


Tour operators' margin scheme, annual adjustment assessment

Transitional period

Extension for output tax

Lack of, meaning prompt capped claim not worthwhile