Kelp and advice

I read the Upper Tribunal’s decision in Southern Cross Employment Agency Ltd v CRC with great interest. One of my clients runs a hot food takeaway shop and because some of his supplies were cold foods such as soya sauce and seaweed he has overpaid his VAT since 1984.

Would it be possible for him to try to reclaim this?

Query 18 593 – Algy

Reply from Miles

The Upper Tribunal decision in HMRC v Southern Cross Employment Agency Limited [2015] UKUT 0122 relates to a claim for overpaid VAT which was submitted on 30 March 2009. The date is significant because claims for overpaid VAT submitted after 31 March 2009 are limited by VATA 1994 s 80(4) to amounts overpaid for VAT accounting periods ending no earlier than four years before the date the claim is submitted.

The claim for overpaid VAT should...