In Grand Entertainments v HMRC (TC03735 – 19 June 2014) the FTT held that the amendment of a claim to extend it to different supplies and a different period of time was a new claim.
Following the Fleming case on 19 March 2009 the taxpayer had submitted a claim for repayment of overpaid VAT under VATA 1994 s 80 – in respect of ‘amusement machines’.
HMRC authorised repayment in respect of bingo machines but not in respect of other machines. Grand Entertainments appealed to the FTT on 16 September 2009. It then sought to amend its claim on 9 November 2009 and on 12 January 2010 by adding claims for overpaid VAT in respect of other machines and an additional period. HMRC rejected the claims on the grounds that they were new claims and that they were out...
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In Grand Entertainments v HMRC (TC03735 – 19 June 2014) the FTT held that the amendment of a claim to extend it to different supplies and a different period of time was a new claim.
Following the Fleming case on 19 March 2009 the taxpayer had submitted a claim for repayment of overpaid VAT under VATA 1994 s 80 – in respect of ‘amusement machines’.
HMRC authorised repayment in respect of bingo machines but not in respect of other machines. Grand Entertainments appealed to the FTT on 16 September 2009. It then sought to amend its claim on 9 November 2009 and on 12 January 2010 by adding claims for overpaid VAT in respect of other machines and an additional period. HMRC rejected the claims on the grounds that they were new claims and that they were out...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")