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Ghosts of VAT past

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04 October 2010

Issue: 4275 / Categories: News , VAT

Three-year cap - Fleming - FA 2008, s 121

In 1996 and 1997, the Government introduced a three-year limitation period for repayment claims for overpaid VAT, the correction of errors and late claims to input tax.

HMRC have uploaded the document, Three-year cap - Fleming - FA 2008, s 121, which sets out how to deal with these claims.

Issue: 4275 / Categories: News , VAT

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Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

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