Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Appeals are in time

23 August 2010
Issue: 4269 / Categories: Tax cases , VAT
John Wilkins (Motor Engineers Ltd) and others v CRC, Court of Appeal

Five separate motor traders had all overpaid VAT in the period 1973 to 1996.

The tax together with simple interest was repaid by HMRC under VATA 1994 s 78. The companies then appealed claiming that compound rather than simple interest should be paid on those repayments.

The instant case concerned however whether or not the taxpayers’ appeals in respect of the interest due had been made in time. HMRC claimed the appeals were out of time; the Upper Tribunal agreed and declined to extend the period in which the appeals could be made.

The taxpayers appealed.

The Court of Appeal said that nothing in the VAT Act precluded repeat claims for interest. It would not appropriate to infer from the Act that a time limit did exist for such claims. Indeed interest claims...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon