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HMRC internal manual

VAT Refunds

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HM Revenue & Customs
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Unjust enrichment: Draft Disclosure Request

DRAFT

a. Please provide a list and copies of all documents are or have been within your possession, custody or power which are relevant to the issue of unjust enrichment.

b. Without prejudice to the generality of this request, please provide:

i. In respect of the three year period from ………. to ……….. :

(1) All documentation which is relevant to the question whether the Appellant’s VAT liability was absorbed by the Appellant or passed on to its customers, including, but not limited to internal accounting documents which refer to that liability.

(2) All documentation which contains, or was taken into account in respect of any decision whether to absorb the Appellant’s liability to VAT or to pass it on to customers. Such documentation should include, but not be limited to minutes of any relevant Board meeting, or such other internal body as may have been responsible, together with any reports, management accounts, or other documents relied upon for the purpose of reaching that decision.

(3) All documentation which contains, or was taken into account in respect of each review of prices carried out by the Appellant. Such documentation should include, but not be limited to minutes of any relevant Board meeting, or such other internal body as may have been responsible for setting prices, together with any reports, management accounts, or other documents relied upon for the purpose of reaching that decision.

(4) All documentation which contains, or was taken into account in respect of any other decision regarding the level of the Appellant’s pricing. Such documentation should include, but not be limited to, minutes of any relevant Board meeting, or such other internal body as may have been responsible for setting prices, together with any reports, management accounts, or other documents relied upon for the purpose of reaching that decision.

(5) All documentation which contains, or was taken into account in reaching any decision taken as to whether to change the level of the Appellant’s prices in the light of ruling given by the Commissioners dated ……….. Such documentation should include, but not be limited to, minutes of any relevant Board meeting, or other internal body which may have been responsible for setting prices, together with any reports, management accounts, or other documents relied upon for the purpose of reaching that decision.

(6) All documentation which contains any discussion of the level of the Claimant’s profit margins.

(7) Management accounts which demonstrate:

(a) the size of the Claimant’s profit margins;

(b) the Claimant’s liability for VAT.

(8) Samples of all types of documentation issued to members, including but not limited to any documentation which contains the Appellant’s VAT number or makes any reference to VAT liability.

(9) Samples of all types of invoice sent to members.

(10) Samples of all published price lists.

ii. All documentation which contains, or was taken into account in respect of, any decision taken whether to change the Appellant’s prices in the light of the last two increases in the rate of VAT in [PLEASE INSERT THE DATES] respectively. Such documentation should include, but not be limited to minutes of any relevant Board meeting, or such other internal body as may have had responsibility for setting prices, together with any reports, management accounts, or other documents relied upon for the purpose of reaching that decision.

iii. All documentation which contains, or was taken into account in respect of any decision whether to absorb the Appellant’s liability to the increased rates of VAT which applied in [PLEASE ADD DATES] or to pass it on to customers. Such documentation should include, but not be limited to minutes of any relevant Board meeting, or such other internal body as may have been responsible, together with any reports, management accounts, or other documents relied upon for the purpose of reaching that decision.

iv. Management accounts which demonstrate in the financial year before, and financial year after, each increase in the rate of VAT:

(1) the size of the Claimant’s profit margins;

(2) the Claimant’s liability for VAT.