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Stay of appeal
The taxpayer appealed against HMRC's refusal to repay VAT of over £31,000. The VAT tribunal allowed the appeal on the basis that it had to follow two Court of Appeal decisions where the judges had decided that the three-year cap in VATA 1994, s 80(4) should be disapplied. HMRC accepted the decision and made the repayment, but reserved the right to appeal depending on the outcome of appeals in the earlier cases which were being heard together in the House of Lords. They did not wish to appeal before the hearing since the High Court would be bound by the Court of Appeal's other judgments and their appeal would therefore fail.
The High Court granted HMRC's application, but gave the taxpayer right to apply in case of any delay by HMRC.
Seymour Caravan Sales Ltd v CRC, Chancery Division, 19 February 2007
