Monmore Properties Ltd v HMRC

In Monmore Properties Ltd v HMRC [2024] UKFTT 137 (TC) (12 February 2024) the FTT decided that assessments in relation to five VAT return periods were not valid because they were time-barred.

The appellant is the representative member of a VAT group. The decision was made in the context of a preliminary hearing to determine whether the appellant had appealed on time and whether the assessments issued by HMRC in relation to a period of 27 months (five VAT return periods) were time-barred. The wider dispute which was not considered at the preliminary hearing because it is a matter for the substantive appeal concerns the VAT treatment of services supplied by members of the VAT group to parties outside the VAT group.

It was confirmed at the preliminary hearing that HMRC had not issued a global assessment. This point is relevant because the wider dispute referred to above is...

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