Taxation logo taxation mission text

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

New queries, issue 4298

29 March 2011
Issue: 4298 / Categories: Forum & Feedback
Reporting VAT rebate for direct tax purposes; restarting a struck-off company; PAYE due on payments to carer; inspection of client’s records

VAT windfall

My sole trader client has recently received a ‘Fleming’ rebate from HMRC for £30 000. This relates to VAT overpaid on zero-rated sales between 1991 and 1997.

Readers will recall that the case of HMRC v M Fleming (t/a Bodycraft) [2008] STC 324 determined that the three-year time limit laid down by VAT Regulations SI 1995 No 2518 Reg 29(1A) should be treated as invalid under European Community law since no transitional period for claims had been allowed.

This followed the decision in Marks & Spencer plc v CCE (No 4) [2002] STC 1036.

My problem is that I am now confused about how to deal with the money for direct tax purposes. If the full amount is included in the 2010/11...

If you or your firm subscribes to, 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 '' for further assistance.

back to top icon