“…y the Finance Act 1997, without any possibility of extension for mistake. Following Fleming (t/a Bodycraft) v. Her Majesty’s Revenue and Customs [2008] UKHL 2, [2008] 1 WLR 195 (“Fleming”) s.121 Finance Act 2008 (“FA 2008”) disapplied the retrospective element of the three-year time limit for claims made before 1 April 2009. FA 2008 a…”
“…principles of EU law established in Marks & Spencer, as subsequently applied by the House of Lords in Fleming v Revenue and Customs Commissioners[2008] UKHL 2, [2008] 1 WLR 195 (“Fleming”).…”
“…es Ireland Ltd) v Customs and Excise Comrs [2006] STC 1252; Revenue and Customs Comrs v EB Central Services Ltd [2008] STC 2209 and the Fleming/Condé Nast cases[2008] 1 WLR 195. The principles which those cases established or illustrated were helpfully summarised by counsel for HMRC in terms from which counsel for V2 did not dissent. …”
“…ingo followed by the failure to provide an adequate system for recovery of the overpaid tax until 2009: see Fleming (t/a Bodycraft) v Revenue and Customs Comrs [2008] 1 WLR 195. Mr Peacock described HMRC’s stance in this case as saying: “We wrongly collected tax from you over a 23 year period. We failed to provide you with a proper me…”