Market leading insight for tax experts
View online issue

Repayment claims: practicalities and procedure

Speed read
In GLL BVK International Immobilien Spezialfonds & iii-BVK Europa Immobilien Spezialfonds v HMRC, the Upper Tribunal (UT) ruled on the practicalities and procedural issues for claims made for repayments of direct tax. The UT concluded the FTT did not have discretion to allow a claim to be amended as part of its general case management powers. The UT also considered that although the only formal requirement for a claim made under TMA 1970 Sch 1AB is for the amount of the claim to be quantified when it is made, the claim letter should be read as a whole. The test to be applied when considering the claim is how that document would be understood by a reasonable HMRC officer. The UT’s decision on the application of TMA 1970 s 114 appears to sit awkwardly with the Court of Appeal’s judgment in Archer.

If you or your firm subscribes to, 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 '' for further assistance.