A rather terse Upper Tier decision in relation to a Fleming claim of around £3.5m, but which, at the time of submission, was not precisely quantified. The taxpayer had lost at FTT, and raised 4 arguments against the decision. The UKUT Judge rapidly rejected all 4 arguments.
If you do think HMRC owe you VAT:
- you must quantify it, providing reasoning and calculations, and
- you must submit your claim within the time limit.