VAT

The Court of Appeal, Civil Division, dismissed the taxpayer local authority’s appeal against a determination that it was not entitled to repayment of VAT that it asserted had been overpaid as it had made the claim outside the three year limitation period. There had been no special circumstances that had amounted to a breach of the applicable principles of European law where the taxpayer had been given a readily ascertainable prospective opportunity of a reasonable length within which to bring the claims that it had made. NLJ