Guidance

Fleming claims for VAT repayments

Guidance published by HM Revenue and Customs on Fleming claims for VAT repayments.

• From: HM Revenue & Customs
• Published: 27 October 2006

This publication was withdrawn on 21 June 2018

The deadline for the claims has passed. Find out more about VAT repayments.

Documents

Fleming claims for VAT repayments

HTML

[Withdrawn] Background to Fleming claims

PDF, 538 KB, 1 page

[Withdrawn] Fleming 3 year cap: Section 121 of the Finance Act 2008

PDF, 1.14 MB, 70 pages

[Withdrawn] Fleming cases: HMRC internal theme narratives

PDF, 851 KB, 95 pages

Elida claims: guidance on claims for output tax declared or input tax adjusted

HTML

[Withdrawn] Elida table: guidance on claims for output tax declared or input tax adjusted

PDF, 573 KB, 13 pages

Details

This guidance provides information on Fleming claims for VAT repayments for both indirect and direct tax.

Published 27 October 2006