- Dollar Financial UK Ltd applied to include Dollar Financial Group Inc in its UK VAT group
- Dollar asked HMRC to backdate DFGI’s VAT group membership and claimed a repayment of £2.2m
- HMRC refused the application and the claim
- The Upper Tribunal endorsed the First-tier Tribunal’s decision to strike out Dollar’s appeal
- The UT determined that no valid application had been made in 2016
- Even if it had been, the application would be deemed effective from the date of its receipt by HMRC in 2016
- Dollar’s attempt to present its appeal as relating to VAT registration was rejected
- Dollar’s appeal was dismissed.
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
