In Cumbria County Council v HMRC (TC01463 – 20 October) a county council had been required to supply services to the Department for Environment Food and Rural Affairs (Defra) following an outbreak of ‘foot and mouth’ disease.
Defra failed to pay the full amount which the council had invoiced. The council began High Court proceedings against Defra.
The proceedings were settled by mediation under which the council agreed to accept a reduced amount in settlement. Since the council had accounted for VAT on the full amount which it had originally invoiced it submitted a voluntary disclosure seeking to recover the amount which it had overpaid.
HMRC rejected the claim on the grounds that it had been made outside the statutory time limit but the First-Tier Tribunal allowed the council’s appeal holding that there had been a...
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In Cumbria County Council v HMRC (TC01463 – 20 October) a county council had been required to supply services to the Department for Environment Food and Rural Affairs (Defra) following an outbreak of ‘foot and mouth’ disease.
Defra failed to pay the full amount which the council had invoiced. The council began High Court proceedings against Defra.
The proceedings were settled by mediation under which the council agreed to accept a reduced amount in settlement. Since the council had accounted for VAT on the full amount which it had originally invoiced it submitted a voluntary disclosure seeking to recover the amount which it had overpaid.
HMRC rejected the claim on the grounds that it had been made outside the statutory time limit but the First-Tier Tribunal allowed the council’s appeal holding that there had been a...
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If you do not subscribe but are a registered user, please enter your details in the following boxes: