United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Rouse, R. (on the application of) v HMRC [2013] UKUT 383 (TCC) (07 August 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/383.html
Cite as: [2013] UKUT 383 (TCC)

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The Queen (on the application of Kevin Rouse) v HMRC [2013] UKUT 383 (TCC) (07 August 2013)

"INCOME TAX – self-assessment – ITA ss 64, 131 – claim for relief to be "carried back" intimated in earlier year return – whether FA 2008 s 130 engaged and HMRC able to set off disputed income tax liability against VAT repayment admitted to be due – TMA ss 8, 9, 9A, 42, Schs 1A, 1B – HMRC v Cotter considered – Cotter binding on this tribunal and determinative in applicant’s favour – no debit on account against which set-off could be effected VAT – whether use of FA 2008 s 130 to refuse immediate VAT repayment a proportionate remedy – yes"

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