Market leading insight for tax experts
View online issue

Leeds City Council v HMRC

In Leeds City Council v HMRC (FTC/27/2012 – 3 December 2013) Leeds City Council (‘Leeds’) sought to recover incorrectly paid VAT to HMRC. HMRC agreed that the sums paid did not represent VAT due to them but they refused to repay amounts for which Leeds accounted after 4 December 1996 on the grounds that the claims had been submitted after the new shorter three year time-limit had come into effect (VATA 1994 s 80).

The tribunal generally rejected Leeds’ argument that the three-year time limit did not apply as it did not strike a proper balance between the right of the state to achieve finality and the right of the taxpayer to assert and enforce his rights.

In particular the tribunal dismissed arguments that Leeds had been deprived of an effective remedy and of legal certainty. Leeds had not been harmed by the failure of the...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top