HMRC has published a new page in its VAT Refunds Manual (at VRM9300) setting out its approach to evidence in historic claims (ie claims made outside the four-year cap). This follows the decisions in NHS Lothian [2020] STC 1112, and Lothian NHS [2015] STC 2221.
HMRC suggests that ‘each claim must be considered on its individual merits’ but a claim may be rejected where:
witness evidence is on general industry practice rather than the specific supplies made by the claimant; or
it is not agreed that input tax has ever been incurred, or if input tax was incurred the extent to which it has already been recovered is unclear.
HMRC has published a new page in its VAT Refunds Manual (at VRM9300) setting out its approach to evidence in historic claims (ie claims made outside the four-year cap). This follows the decisions in NHS Lothian [2020] STC 1112, and Lothian NHS [2015] STC 2221.
HMRC suggests that ‘each claim must be considered on its individual merits’ but a claim may be rejected where:
witness evidence is on general industry practice rather than the specific supplies made by the claimant; or
it is not agreed that input tax has ever been incurred, or if input tax was incurred the extent to which it has already been recovered is unclear.
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