Thomas Joseph Dowey v The Commissioners for HMRC

Decision date: 24 April 2026

Neutral citation: [2026] UKFTT 626 (TC)

Overall AI summary confidence: high

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Short overview

This short overview is intended to summarise the case, issues and outcome so far as they are supported by the judgment.

AI confidence in this short overview: high

This case concerns whether the First-tier Tribunal has jurisdiction to hear a VAT repayment claim brought by the recipient of a supply who paid VAT but did not account for it to HMRC. The Tribunal held that s80 VATA 1994 repayment claims are confined to the person who has accounted to the Commissioners for the VAT, so no valid s80 claim (and thus no appeal under s83(1)(t)) arose and HMRC’s strike-out application was granted. The appeal was struck out under Rule 8(2)(a) of the Tribunal Rules.

Ratio decidendi

This summary is intended to identify the ratio decidendi, meaning the legal reasons for deciding and the binding part of the decision.

AI confidence in this ratio decidendi summary: high

The ratio decidendi is that a claim for repayment under s80 VATA 1994 is limited to persons who have "accounted to the Commissioners for VAT" for the relevant period; consequently statutory appeal rights under s83(1)(t) presuppose the existence of such a valid s80 claim, and absent that there is no jurisdiction for the Tribunal to hear the recipient’s repayment claim.

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 (obiter) that s35, which permits refunds to persons constructing certain buildings, allows refunds of VAT chargeable on supplies used by such persons but does not authorise HMRC to refund VAT merely because it was incorrectly charged at an inapplicable rate; it also observed that the statutory scheme may produce harsh outcomes for recipients, but such harshness does not itself confer jurisdiction on the Tribunal.

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