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In Leicester City Council v HMRC [2021] TC8060, the First Tier Tribunal (FTT) dismissed the Council's appeal that a VAT claim was an amendment to an earlier claim.  The claim was considered a new claim and thus was made out of time.

The appeal was dismissed.

Useful guides on this topic

Sports and physical recreation
When does the VAT exemption apply to sport? What is an eligible body for the VAT exemption? What is a sport?

Time limits for making claims & adjustments
What is the time limit for making a claim for a tax refund? What is the time limit for HMRC to make an assessment?

Time limits for tax assessments, claims and refunds
What are the time limits for claiming a tax refund? How far can HMRC go back and raise an assessment? How many years back can a taxpayer appeal? What are the time limits for correcting a tax return?

How to appeal an HMRC decision
Disagree with a HMRC decision? How to appeal, what type of decision can you appeal, what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

External links

Leicester City Council v HMRC [2021] TC8060


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