Elizabeth Diane Yelland v Commissioners for Her Majesty's Revenue and Customs
Decision date: 15 July 2010
Neutral citation: [2010] UKFTT 340 (TC)
Overall AI summary confidence: high
Short overview
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AI confidence in this short overview: high
This appeal concerned Mrs Yelland’s claim for repayment of an estimated VAT assessment of £4,643 issued 12 March 2004 and whether the claim fell within the three-year time limit in s.80 VATA. The Tribunal held the relevant date for the s.80 limitation was the end of the prescribed accounting period (30 April 2004), so the three-year period expired on 30 April 2008 and the nil return filed on 24 November 2008 was out of time. The appeal was dismissed and HMRC awarded costs.
Ratio decidendi
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AI confidence in this ratio decidendi summary: high
The decision treats the relevant date for a repayment claim under s.80 VATA as the end of the prescribed accounting period in which the assessment was made, and a repayment claim made more than three years after that date falls outside s.80 so HMRC are not liable to repay.
Obiter dicta
This summary is intended to identify obiter dicta, meaning observations made by the way that were not necessary to deciding the case and are not binding.
AI confidence in this obiter dicta summary: medium
The Tribunal noted that payment made by a solicitor in consequence of their misunderstanding that an assessment was not estimated does not displace the statutory three-year time limit under s.80; and that where HMRC’s position was clearly communicated and the appellant had professional advice, costs may be awarded to HMRC.