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 .
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.
Published 1 December 2016