HMRC has confirmed its position, following the Supreme Court judgment in Investment Trust Companies (ITC) (in liquidation) v HMRC [2017] STC 985, that the only person entitled to make a claim in respect of overpaid VAT is the supplier who has actually accounted for the VAT. End customers who have, in effect, been overcharged VAT by a supplier may have a claim against the supplier, but not against HMRC. Any such action against HMRC would have to be brought in the ordinary courts.
The policy is explained in Revenue and Customs Brief 4/2017 (see http://bit.ly/2Cy18Gi), which replaces the earlier Revenue and Customs Brief 15/2013.
HMRC has confirmed its position, following the Supreme Court judgment in Investment Trust Companies (ITC) (in liquidation) v HMRC [2017] STC 985, that the only person entitled to make a claim in respect of overpaid VAT is the supplier who has actually accounted for the VAT. End customers who have, in effect, been overcharged VAT by a supplier may have a claim against the supplier, but not against HMRC. Any such action against HMRC would have to be brought in the ordinary courts.
The policy is explained in Revenue and Customs Brief 4/2017 (see http://bit.ly/2Cy18Gi), which replaces the earlier Revenue and Customs Brief 15/2013.
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