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In Coyles Millar v HMRC [2021] TC08355, the First Tier Tribunal (FTT) found that a four-year time limit applies to repayments of overpaid Machine Games Duty (MGD).

The FTT dismissed the taxpayer’s appeal, finding that under section 137A Customs and Excise Management Act 1979 a four-year time limit applies to repayments of overpaid duty.

Useful guides on this topic

Machine Games Duty (MGD)
Machine Games Duty (MGD) has applied since 1 February 2013, when it replaced VAT and Amusement Machine Licence Duty (AMLD) charged on the income from gaming machines.

R & C Brief 12 (2021): VAT treatment of gaming machines: 6 December 2005 to 31 January 2013
HMRC have issued Revenue and Customs Brief 12 (2021): VAT treatment of gaming machines from 6 December 2005 to 31 January 2013. It sets out how customers with appeals related to the VAT treatment of gaming machines during this period can claim VAT refunds.

How to appeal an HMRC decision
Disagree with a HMRC decision? How to appeal, what type of decision can you appeal and what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

Statutory Review (by HMRC)
What is a Statutory Review? Is it automatic? What happens in a Statutory Review? Can you challenge a Statutory Review's findings? Can you influence a Statutory Review? 

External link

Coyles Millar v HMRC [2021] TC08355


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