VAT News

VAT update on Tax Tribunal process; Lifting of VAT Repayment Inhibits


Please find below a statement from the Tax Chamber President Judge G Sinfield, only their plans for delays of any physical hearings if the matter cannot be progressed using technology. Clearly if the matter will cause financial concerns for the taxpayer perhaps as it relates to an Right for Recovery of VAT assessment then those affected my needs to consider the options available to them.

 Conduct of Tax Chamber proceedings during the COVID-19 pandemic

Until further notice, there will be no hearings at which persons are physically present in any proceedings in the Tax Chamber of the First-tier Tribunal.  All applications and substantive appeals will be dealt with on papers/email as far as possible and decided by a judge sitting alone.  If a matter cannot be dealt with on papers, a hearing by telephone (or video if available) will be arranged as soon as possible.  If a case is not suitable for hearing by telephone or video then it will be listed for a physical hearing on a date in the future when it is safe to do so.  For the time being, a hearing involving physical attendance may take place only if a judge decides that it is a priority case and necessary to do so in all the circumstances.

Judge Greg Sinfield
Chamber President
First-tier Tribunal (Tax Chamber)

VAT Return subject to a Repayment Inhibit?

 Some positive news from Centurion is that we have seen an example of a repayment inhibit being lifted on a “without prejudice” basis by HMRC. This will enable the VAT refund to be posted but HMRC have reserved the right to review at a later point. This appears to be a step change as a result of the Covid 19 situation.

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