FTT Lacks Jurisdiction Over Appeal for Input VAT Incorrectly Charged by Supplier: Dowey v HMRC

• Mr Dowey’s appeal to reclaim input VAT incorrectly charged by his supplier was struck out by the First-tier Tribunal (FTT).
• The FTT ruled it had no jurisdiction because only the person who accounted for VAT to HMRC (the supplier) can claim repayment under s80 VATA 1994.
• As Mr Dowey was the recipient, not the supplier, he had no statutory right of appeal under s83(1)(t) VATA 1994.
• The Tribunal emphasized its jurisdiction is strictly statutory and cannot be extended, even if the outcome is harsh.
• HMRC’s application to strike out the appeal was granted.

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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