New claims

Were further claims amendments or new ones?

The taxpayer ran a bingo and social club. In March 2009 it claimed a repayment of output tax on mechanised cash bingo and gaming machines. In November 2009 and January 2010 it submitted further letters amending the claims to cover main stage bingo and a longer period.

HMRC rejected later claims on the basis that they were new claims made after 1 April 2009 and were barred by the three-year cap in VATA 1994 s 80(4).

The First-tier Tribunal dismissed the taxpayer’s appeal.

Mr Justice Snowden in the Upper Tribunal said just because a taxpayer provided the same type of service throughout its business did not mean that two claims made at different times and covering supplies made in different periods could be regarded as one claim and an amendment to it.

Indeed to conclude that the later claim...