Source: All England Reporter
Publisher Citation: [2012] All ER (D) 63 (May)
Court: Chancery Division
Judge:

Peter Leaver QC sitting as a deputy judge of the High Court
Representation David Chivers QC and Michael Patchett-Joyce (instructed by The Khan Partnership) for the claimant.
  Philip Moser QC (instructed by the Solicitor for the Revenue and Customs Commissioners) for the Revenue.
Judgment Dates: 27 April 2012

Catchwords

Set-off - Assignment of debt - Taxation - Claimant being assigned company's benefit of appeal against disallowance of VAT input tax - First-tier Tribunal awarding claimant VAT input tax - Respondent Revenue and Customs Commissioners seeking to set-off award against tax owing by company - Claimant submitting no right to set-off - Claimant submitting legitimate expectation award not being set-off - Claimant seeking interest on award - Whether Revenue being entitled to set-off - Whether claimant having legitimate expectation award not being set-off - Whether claimant being entitled to interest - Tribunal, Courts and Enforcement Act 2007, - Finance Act 2008, ss 130, 133.

The Case

Set-off Assignment of debt. The Chancery Division held that the respondent Revenue and Customs Commissioners were not permitted to set-off the sum owed by a company in respect of corporation tax and PAYE against the claimant's right as assignee to repayment of VAT input tax.

Practice Areas

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