Taylor Clark Leisure v HMRC

In Taylor Clark Leisure v HMRC [2014] UKUT 0396 – 8 September 2014 the FTT found that the appellant’s claims were time-barred.

Taylor Clark had owned and operated bingo halls cinemas and multi-use complexes since 1993. In 1990 Taylor Clark had incorporated a subsidiary Carlton to which it had transferred these businesses together with the related assets and liabilities. Taylor Clark had been the representative member of the VAT group from 1973 to 2009. Carlton was a member of the VAT group from 1990 to 1998.

During the period 1973 to 1998 Taylor Clark overdeclared output tax on the erroneous understanding that income from certain gaming and bingo machines was not exempt.

Carlton made four Fleming claims. The first claim was made in November 2007. HMRC made the repayment to Taylor Clark and then issued assessments to Taylor Clark for recovery of...