Can over paid vat be claimed back up to 6 years in arears?
Answers:
don't think so
No. There is a 3 year limit.
VA HAS POLICIES THAT EVEN THEIR OWN WORKERS CAN ANSWER.
I EXPECT THEY CAN RECOVER LOSSES UP TO 7 YEARS WHEN FRAUD OR INTENT IS KNOWN BY PERSON RECEIVING PAYMENTS..
This was the subject of celebrated case involving Marks and Spencers and HM customs and Excise. See
http://www.accountingweb.co.uk/news/stor.
The upshot at the time was that HMC & E couldnt invoke the 3 year rule retrosepctively. It may depend on when you paid the VAT in question.
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