In our April 2017 VAT Update (which can be viewed here) we reported on the Supreme Court’s judgment in Investment Trust Companies (in liquidation) v HMRC [2017] UKSC 29. The case concerned claims made by final consumers against HMRC for VAT that had been wrongly charged to them by their suppliers.

On 19 December 2017, HMRC published Revenue & Customs Brief 4 (2017) in which it confirmed its position following the Supreme Court’s judgment in ITC.

In HMRC’s view there are limited circumstances in which a consumer can claim directly against HMRC. Unfortunately, no further guidance, or examples of circumstances in which HMRC accepts that recourse against the supplier is impossible or excessively difficult, are given.

Anyone who considers that they have a claim that is not precluded by the ITC judgment should seek expert advice.

A copy of Business Brief 4 (2017) is available to view here