VATRS10260 – Appeals against refusal to pay repayment supplement
Repayment return or claim
Our view of the law
There is no specific provision to allow an appeal against a refusal to pay repayment supplement but a tribunal considered that section 79(5) (a) VATA 1994 meant that repayment supplement should be treated in the same way as a VAT credit, and consequently the appeal could be heard under the provision of section 83(c) VATA 1994. So as a matter of policy we do not contest the right of appeal against a decision not to pay repayment supplement in relation to repayment returns.
Source gov.uk
