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20596
THREE-YEAR CAP – repayment requested more than three years after the end of the period in which the last assessment was made – whether capped – yes – appeal dismissed
LONDON TRIBUNAL CENTRE
INSTAMECH LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY'S
REVENUE AND CUSTOMS Respondents
Tribunal: DR JOHN F AVERY JONES CBE (Chairman)
Sitting in public in London on 27 February 2008
The Appellant was not represented
Richard Smith, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2008
DECISION
(1) Central assessments were made in respect of the following periods on the following dates
Period | Date of assessment |
07/01 | 14 September 2001 |
01/03 | 14 March 2003 |
04/03 | 13 June 2003 |
07/03 | 12 September 2003 |
10/03 | 12 December 2003 |
(2) On 3 February 2007 the Appellant made returns for the above periods showing that no tax was due, which Customs accept is correct.
"(1A) Where the Commissioners—
(a) have assessed a person to VAT for a prescribed accounting period (whenever ended), and
(b) in doing so, have brought into account as output tax an amount that was not output tax due,
they shall be liable to credit the person with that amount.
…
(4) The Commissioners shall not be liable on a claim under this section—
(a) to credit an amount to a person under subsection (1) or (1A) above, or
(b) …,
if the claim is made more than 3 years after the relevant date.
…
(4ZA) The relevant date is—
…
(c) in the case of a claim by virtue of subsection (1A) above in respect of an assessment issued on the basis of an erroneous voluntary disclosure, the end of the prescribed accounting period in which the disclosure was made;
(d) in the case of a claim by virtue of subsection (1A) above in any other case, the end of the prescribed accounting period in which the assessment was made;…"
JOHN F AVERY JONES
CHAIRMAN
RELEASE DATE: 3 March 2008
LON/07/1135