OVERSEAS BUSINESS VAT CLAIM

摘要

HMRC has reaped a windfall from an error in its ruling to a French business not registered for VAT in the UK. Martiniquaise (TC04673) applied for a refund of VAT incurred in the UK, but was refused by HMRC's overseas repayment unit (ORU) on the false premise that the applicant made supplies in the UK (thereby disqualifying its claim). The business disagreed and appealed, but did not make a claim for similar costs in the later year pending resolution of the disagreement. HMRC reversed its decision, but by that time the potential claim deadline had passed so HMRC declined it on the basis of missing the deadline.