W R Davies Motor Group v Her Majesty's Revenue & Customs

Facts

The appellant, W R Davies Motor Group, claimed that it had overpaid output tax on "demonstrator cars" over the period from 1973 to 1997. It said the overpayment came to its notice following the judgment of the Court of Justice of the European Communities in Commission v Italian Republic (Case C-45/95), and that after the Court's judgment in Marks and Spencer v Customs and Excise Commissioners (Case C-62/00) it became aware that it might still have a claim covering a long period, notwithstanding the legislation limiting claims and the limits placed, or purportedly placed, on such claims by the respondents' Business Briefs. On 16 September 2004 the respondents notified the appellant that they would not repay the output tax claimed. The appellant sought a review, and when the respondents indicated by letter dated 27 October 2004 that they would not review the decision, the appellant lodged a notice of appeal to the VAT and Duties Tribunal. By a notice dated 6 January 2005 the respondents applied to strike out the appeal on the ground that the decision appealed against was not a decision falling within section 83 of the Value Added Tax Act 1994. The strike out application was heard in private in Birmingham; this decision determines that application alone and not the substance of the appeal.