In Dollar Financial UK Ltd v HMRC [2021] TC8199, the First Tier Tribunal (FTT) struck out an appeal regarding the backdating of VAT Group membership. The legislation did not provide for backdating and there was no HMRC decision to appeal so the tribunal did not have jurisdiction.

In June 2013 Dollar Financial UK Ltd (DFUK) had applied for its US parent company to join its VAT Group with immediate effect. HMRC approved the application.

The FTT struck out the appeal.

Useful guides on this topic

What are the conditions for forming a VAT group? What rules apply once a VAT group is in place?

Reverse charge: Cross-border services
A UK business may be required to operate the reverse charge on services it receives from abroad.

Correcting VAT errors
What are the VAT error correction time limits? Can you correct errors through the VAT return? Do you have to notify HMRC?

Management re-charges (holding companies)
When are intercompany charges subject to VAT? What rate of VAT applies to an intercompany charge? Is an intercompany charge a supply for VAT? Is there VAT on an intercompany payment for group relief?

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

External link

Dollar Financial UK Ltd v HMRC [2021] TC8199  

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