No Right to Retrospectively Amend VAT Group Joining Date, Confirms UK Upper Tribunal

• Dollar Financial UK Ltd (DFUK) sought to retrospectively amend the date its US parent company joined a VAT group to recover overpaid VAT.
• DFUK appealed HMRC’s rejection of its request to backdate the date of joining the VAT group.
• The First-tier Tribunal (FTT) struck out the appeal, stating that DFUK’s request was not a valid VAT registration application.
• DFUK appealed to the Upper Tribunal (UT), which upheld the FTT’s decision.
• The UT confirmed that there is no right within the VAT legislation for a taxpayer to amend its group registration date at a later date.
• Taxpayers can seek a decision from HMRC, but it cannot be appealed to the FTT.
• The decision can potentially be challenged through judicial review proceedings.

Source: rpc.co.uk

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.

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