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In 2009 BT claimed VAT bad debt relief concerning bad debts from 1978 to 1998. HMRC refused and the matter progressed through various court hearings.
In particular the Court of Appeal in 2013 found that BT could have claimed relief under the provisions of the UK legislation that applied from 1 October 1978 to 31 March 1989 in relation to those bad debts where the insolvency condition was satisfied. Indeed even if that condition was not satisfied the company could claim relief because the insolvency condition was contrary to EU law.
However irrespective of this BT’s claim was time barred because it was too late. Indeed the Court of Appeal judge said: ‘BT had literally had almost decades in which to enforce its rights but did nothing towards doing so.’
The Supreme Court refused BT’s application for appeal so BT...
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