- The case concerns a claim for Bad Debt Relief by British Telecommunications (BT).
- The Court of Appeal (CoA) ruled that claims for supplies prior to 1 April 1989 are out of time, but BT argued that there are factual matters and legal issues that still need to be considered at a full hearing.
- The First-tier Tribunal (FTT) concluded that BT’s case had no reasonable prospect of success and struck out the appeal.
- The Upper Tribunal (UT) agreed with the FTT, stating that the CoA had already decided that a claim for relief for bad debts could not be made under s80 of the VAT Act 1994, and any further appeal would have no reasonable chance of success.
- The taxpayer’s appeal was dismissed.
Source KPMG
Latest Posts in "United Kingdom"
- UK VAT Reforms and Compliance Changes Businesses Should Watch
- HMRC Updates VAT Capital Goods Scheme with Major Simplification Changes
- HMRC Tightens VAT Recovery Rules for Funded Pension Scheme Costs
- UK Cuts VAT on Domestic Electricity to Zero from October 2026
- FTT Partially Allows VAT Fraud Appeal in A & A Contractors v HMRC
