Treasury written question – answered at on 22 November 2011.
To ask the Chancellor of the Exchequer how many cases of overpaid VAT by a third party not recovered by HM Revenue and Customs were (a) taken to the small claims court and (b) successfully resolved by the claimants in each of the last five years.
It is the legal responsibility of a VAT registered supplier to ascertain and charge VAT at the correct rate and to pay the correct amount of VAT to HMRC. If VAT is incorrectly over-charged the supplier is responsible for providing the relevant refund to the customer. HMRC has no information about cases in the small claims court whereby individuals have sought refunds of VAT from suppliers.
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