- The FTT refused HMRC’s application to strike out the Melton Mowbray Conservative Club’s appeal for repayment of overpaid VAT on gaming machines.
- The club, though deregistered for VAT, continued to exist as a legal entity and was entitled to the refund.
- Trustees appointed by a Deed were recognized as the proper recipients of the repayment.
- The FTT found HMRC’s reliance on internal guidance unnecessary and determined the appeal in the club’s favour.
- HMRC was directed to repay the agreed sums with statutory interest.
Source: claritaxnews.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.
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