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VAT claims & Linneweber case

VAT claims & Linneweber case

HMR&C have issued a dismissive and extremely flimsy reply refusing a claim to refund VAT resulting from the outcome of the Linneweber Case.

We are considering whether to appeal for each of our clients affected and would welcome any other thoughts or input on this matter.

Pauline Jackson


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09th Feb 2007 11:43

Tough one
That's a tough one.

I have a number of claims outstanding and my personal preference would be to appeal the decision and have the appeal stood over pending the outcome of any test cases currently underway.

However, the possible fees from each case are minimal this may make in uneconomical to undertake the work required to submit an appeal and keep up with the correspondence required by the Tribunal centre.

Also, I am unaware of any test case currently being taken.


Paul Taylor
Senior VAT Consultant

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22nd Oct 2010 13:17

This is an old posting but......

we understand payouts are being made in respect of the Linneweber ruling.

One of our clients, back in 2006, made a 'protective' claim to be stood over until the Rank decision had been made.  The claim did not contain any figures at the time but just lodged their claim. 

They have now submitted the claim with figures and HMRC have now rejected it.  They state that the claim was not quantified at the time as is required by the legislation. As a result, they say they are now out of time and no claim will be considered.

Could you please confirm whether the client has any right to appeal the decision?

Thanks for any response.



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