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HMRC has revised its guidance on how end-customer claims for refunds of VAT overpaid to a supplier are affected by the UK’s withdrawal from the EU.
It confirms that, with effect from 1 January 2021, European Union (Withdrawal) Act 2018, Sch 1 para 3 ended any right of action based on a failure to comply with any of the general principles of EU law. This included the right to bring a claim in the exceptional circumstances identified by the Supreme Court in Investment Trust Companies [2017] UKSC 29 – that is when it was impossible or excessively difficult for a customer to obtain reimbursement from the supplier.
HMRC confirms that claims brought in court before 1 January 2021 are unaffected.
