header-logo header-logo

Value added tax

17 August 2012
Issue: 7527 / Categories: Case law , Law digest , In Court
printer mail-detail

R (on the application of Capital Accommodation (London) Ltd (in Liquidation)) v Revenue and Customs Commissioners [2012] UKUT 276 (TCC), [2012] All ER (D) 68 (Aug)

Regulation 35 of the Value Added Tax Regulations 1995 (SI 1995/2518), conferred a discretion on the Revenue to impose requirements as to the time in which a taxable person should correct an error. The Revenue might, in the exercise of that discretion, lay down requirements in advance as to the time within which a taxable person might bring forward a proposed correction. The discretion was not limited to issuing requirements once a taxable person had come forward to identify an error or after the Revenue had identified an error. By issuing the guidance, and previous versions of it, with its requirements as to the time within which applications to correct errors should be made, the Revenue had exercised its discretion in line with those powers. The time limits imposed by the guidance were in line with the time limits in other relevant and connected provisions in the regime set out

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

DWF—19 appointments

DWF—19 appointments

Belfast team bolstered by three senior hires and 16 further appointments

Cadwalader—Andro Atlaga

Cadwalader—Andro Atlaga

Firm strengthens leveraged finance team with London partner hire

Knights—Ella Dodgson & Rebecca Laffan

Knights—Ella Dodgson & Rebecca Laffan

Double hire marks launch of family team in Leeds

NEWS
Charles Pigott of Mills & Reeve reports on Haynes v Thomson, the first judicial application of the Supreme Court’s For Women Scotland ruling in a discrimination claim, in this week's NLJ
Charlie Mercer and Astrid Gillam of Stewarts crunch the numbers on civil fraud claims in the English courts, in this week's NLJ. New data shows civil fraud claims rising steadily since 2014, with the King’s Bench Division overtaking the Commercial Court as the forum of choice for lower-value disputes
The Supreme Court issued a landmark judgment in July that overturned the convictions of Tom Hayes and Carlo Palombo, once poster boys of the Libor and Euribor scandal. In NLJ this week, Neil Swift of Peters & Peters considers what the ruling means for financial law enforcement
Small law firms want to embrace technology but feel lost in a maze of jargon, costs and compliance fears, writes Aisling O’Connell of the Solicitors Regulation Authority in this week's NLJ
Artificial intelligence may be revolutionising the law, but its misuse could wreck cases and careers, warns Clare Arthurs of Penningtons Manches Cooper in this week's NLJ
back-to-top-scroll