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Brentwood Borough Council

FOI 6116

HMRC challenges/re-assessments

Request

Under the freedom of information act please disclose the content and outcome of any challenges / re-assessments raised by HMRC, in the last 6 years, against your assessments on :

a/your VAT liabilities and recovery input tax, and
b/your liabilities for direct taxes.

Response

Up to 31 March 2009, taxpayers had the opportunity to correct their VAT affairs for the period from 1973 to 1996/97 following the House of Lords decision in CRC v Michael Fleming (t/a Bodycraft) and the legislative change that followed. PricewaterhouseCoopers submitted 6 "Fleming" claims on behalf of the Council for overpaid output VAT, as follows:


Claim Amount Amount Received from HMRC (FMS) Date Received PWC Fee (Tax) PWC Fee (Interest) Notes/Comments
(as at Jan 2010) Tax Interest Tax Interest Amount Invoice Number Date Paid Amount Invoice Number Date Paid
£'000's £ £ £ £
1 Leisure 886 931,033.00 837,105.22 25/03/2010 18/05/2010 186,206.60 1353361686 24/03/2010 167,421.04 1353382736 07/04/2010 The £931,033 includes an overpayment of £9761.85 which PwC arranged with HMRC will be recovered from a future repayment.
2 Sports Courses 444 196,239.00 324,643.28 05/04/2011 11/04/2011 39,247.80 1353586855 26/05/2011 64,928.66 1353586855 26/05/2011 222k overlap with Leisure claim hence reduced repay figure.
3 Excess Car Parking Charges 47 46,596.00 56,117.15 10/08/2010 17/08/2010 5,136.00 still awaiting invoice still awaiting invoice
4 Bulky Household Waste 7 3,780.00 2,557.31 01/12/2010 13/12/2010 still awaiting invoice still awaiting invoice
5 Trade Waste 1,300 530,076.00 576,266.00 13/01/2012 09/01/2012 106,015.20 1353724930 15/02/2012 115,253.20 1353724930 15/02/2012
6 Off Street Car Parking 1,100 Figures for Apr 09 to Mar 12 sent to PWC 12/6/12. They are submitting update to HMRC on our behalf.
1,707,724 1,796,689 336,606 347,603


PwC contacts are sean.glancy@uk.pwc.com and daniel.sherwood@uk.pwc.com