Tribunal Upholds HMRC Refusal of VAT Error Correction Claim by Express Brands Ltd

• Express Brands Ltd appealed HMRC’s refusal to accept an error correction notification (ECN) for VAT repayment for periods 06/14, 03/15, and 03/16 to 06/19.
• HMRC refused the claim as it was submitted outside the statutory four-year time limit under s80(4) VATA 1994.
• The Tribunal upheld HMRC’s decision and dismissed the appeal.
• Repayment for period 09/19 was granted and was not part of the appeal.

Source: bailii.org

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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