Further to the House of Lords decision in Fleming and Condé Nast, HMRC’s ‘3 year cap’ for the recovery of underclaimed input tax will take effect from the beginning of next month ie upon the expiration of an appropriate transitional period.  

In practice, the current position is that any taxpayers with outstanding input tax claims for the period 1973 (ie the introduction of VAT in the UK) to 1 May 1997 can submit claims for repayment (without the requirement for copy invoices due to the timescale involved) until 31 March 2009 (inclusive). However, with effect from 1 April 2009, all such input tax claims will be restricted to the preceding 3 year period.