Claire Millard, Chris Orchard, Holly Grantham and David Anderson of PwC produced an article for publication in DeVoil's Indirect Tax Intelligence, reproduced below with kind permission from DeVoil. The article discussed the circumstances in which the conduct of a tax authority result in a taxpayer being deprived of a right to claim overpaid VAT and, conversely, where the taxpayer’s own conduct deprives it of that right. In the first instance, domestic time limits may be disregarded, but in the second, they may not, and taxpayers need to consider these issues carefully when considering whether to abandon claims relying on directly effective rights which may subsequently become time-barred. The article is reproduced below.
