The Queen (on the application of Kevin Rouse) v The Commissioners for HM Revenue and Customs: [2013] UKUT 0383 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 07 August 2013.

Read the full decision in The Queen (on the application of Kevin Rouse) v The Commissioners for HM Revenue and Customs: [2013] UKUT 0383 (TCC).

INCOME TAX — self-assessment — ITA ss 64, 131 — claim for relief to be “carried back” intimated in earlier year return — whether FA 2008 s 130 engaged and HMRC able to set off disputed income tax liability against VAT repayment admitted to be due — TMA ss 8, 9, 9A, 42, Schs 1A, 1B — HMRC v Cotter considered — Cotter binding on this tribunal and determinative in applicant’s favour — no debit on account against which set-off could be effected VAT — whether use of FA 2008 s 130 to refuse immediate VAT repayment a proportionate remedy — yes.

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