Upper Tribunal ruling on the practicalities and procedural issues for claims made for repayment of direct tax.
In GLL BVK International Immobilien Spezialfonds & iii-BVK Europa Immobilien Spezialfonds v HMRC, the Upper Tribunal (UT) ruled on the practicalities and procedural issues for claims made for repayments of direct tax. The UT concluded the First-tier Tribunal (FTT) did not have discretion to allow a claim to be amended as part of its general case management powers. The UT also considered that, although the only formal requirement for a claim made under TMA 1970 Sch 1AB is for the amount of the claim to be quantified when it is made, the claim letter should be read as a whole. The test to be applied when considering the claim is how that document would be understood by a reasonable HMRC officer. The UT’s decision on the application of TMA 1970 s114 appears to sit awkwardly with the Court of Appeal’s judgment in Archer.
In an article for Tax Journal*, Richard Doran and Nicola Hine discuss the UT’s decision on the GLL BVK International Immobilien Spezialfonds & iii-BVK Europa Immobilien Spezialfonds v HMRC case. You may access the full article by clicking here.
*First published in Tax Journal on 15 February 2019. Reproduced with permission.
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