- Dollar Financial UK Ltd (DFUK) sought to retrospectively amend the date its US parent company joined a VAT group to recover overpaid VAT.
- DFUK appealed HMRC’s rejection of its request to backdate the date of joining the VAT group.
- The First-tier Tribunal (FTT) struck out the appeal, stating that DFUK’s request was not a valid VAT registration application.
- DFUK appealed to the Upper Tribunal (UT), which upheld the FTT’s decision.
- The UT confirmed that there is no right within the VAT legislation for a taxpayer to amend its group registration date at a later date.
- Taxpayers can seek a decision from HMRC, but it cannot be appealed to the FTT.
- The decision can potentially be challenged through judicial review proceedings.
Source: rpc.co.uk
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.
