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HMRC successfully defends the Rank Group’s appeal for £67m VAT refund

On 24 April 2020, the Court of Appeal rejected Rank’s attempt to circumvent the 4-year limitation period that had time-barred its earlier claims. Rank argued that HMRC should have brought Rank’s out-of-time claim into account when calculating other, earlier, in-time claims.  However, on 23 February 2021, the UK Supreme Court refused Rank’s application for permission to appeal.

Source: monckton.com

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