HMRC have updated their internal VAT Refunds Manual.
Section VRM9300 – “Verifying a claim: evidence in historic claims” has been entirely rewritten.
” ‘Historic claims’ refers to those made before the introduction of the four-year time limit, for example ‘Fleming’ claims where the time limit for making a claim extended beyond the period that customers were required to keep business records and so these were less likely to have remained available.”
https://www.gov.uk/hmrc-internal-manuals/vat-refunds-manual/vrm9300
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
