Towards the end of an Upper Tier decision, HMRC indicated its policy to respect decisions of the FTT and Upper Tier Tribunals.
The background was a denial of input tax on Kittel grounds in P03/06. The case also involved litigation before the High Court in relation to certain set offs of direct against indirect tax. HMRC obviously didn’t like to lose this one, as it involved over £8m of input tax. Repayment Supplement and Statutory Interest totalled £2m.
Finally, HMRC stated:
“for the avoidance of doubt, HMRC would always seek to ensure that the implications of decisions made by the [FTT] and Upper Tribunal are put into effect as soon as is practicable, taking into account all the circumstances (some of which may be beyond the control of HMRC)”.
So, do hold them to that!
The latest Upper Tier case is here: http://www.bailii.org/uk/cases/UKUT/TCC/2018/373.html
(For the rest of the story, search EMBLAZE on the BAILII website. Happy reading!)
About Les Howard
Hi, I am a VAT Consultant, working mainly with charities. I am based in Cambridgeshire
I have over 20 years experience in VAT, and am currently also a part-time member of the Tax Tribunals.