The taxpayer argued that a claim had been made when it was completed and sent to the wrong e-mail address, not when HMRC received it.
This appeal arises from a claim by the appellant for a repayment of overpaid output VAT on green fees and whether the claim was made ‘in time’. The claim in question had to be made by the 31 March 2009, but had been sent with an incorrectly addressed email on 31 March 2009.
The email was not received by HMRC. The appellant did not recall having received any acknowledgement or non-delivery message in response to the email, so was not aware of its non-receipt.
The appellant argued that there was a distinction between a claim being ‘made’ and that same claim being notified or communicated to HMRC. The distinction was analogous to the distinction between an assessment being ‘made’ and then subsequently being ‘notified’ to the
