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 鈥� self-assessment 鈥� ITA ss 64, 131 鈥� claim for relief to be 鈥渃arried back鈥� intimated in earlier year return 鈥� whether FA 2008 s 130 engaged and HMRC able to set off disputed income tax liability against VAT repayment admitted to be due 鈥� TMA ss 8, 9, 9A, 42, Schs 1A, 1B 鈥� HMRC v Cotter considered 鈥� Cotter binding on this tribunal and determinative in applicant鈥檚 favour 鈥� no debit on account against which set-off could be effected VAT 鈥� whether use of FA 2008 s 130 to refuse immediate VAT repayment a proportionate remedy 鈥� yes.
Updates to this page
Published 1 December 2016