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Aleena Electronics Ltd v HMRC

In Aleena Electronics Ltd v HMRC (TC01451 – 14 October) a company applied for a VAT repayment of more than £1 000 000. HMRC rejected the claim on the basis that it appeared that the transactions were connected to MTIC fraud. The company appealed. While the appeal was pending the company applied to the tribunal for an interim repayment of £60 000. The First-tier Tribunal rejected the application. Judge Mosedale held that ‘ordering HMRC to repay the whole or part of the claimed input tax now would be to pre-judge the subject of the appeal’.

Why it matters: The Tribunal upheld the established principle that HMRC are entitled to take a reasonable amount of time to investigate substantial repayment claims. The decision here is in line with previous decisions: see for example the comments of Judge Walters in the direct...

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