Good news for clubs as Linneweber Case reaches conclusion

After Appeals and court hearings - including at the Supreme Court -  the Linneweber Case has finally been ruled upon for the last time and HMRC should begin to pay taxpayers that had valid claims stood behind the lead Rank case.

The amounts that clubs which put in a valid Appeal will receive back could be substantial, being the full amount claimed, the interest thereon and the interest that clubs paid to HMRC six years ago.

HMRC should calculate and pay interest on that whole amount from the date they claimed the monies back, to the date that they make the repayment now.

The repayments could not come at a more crucial time for clubs as they begin to open up and try to recover from the effects of the Coronavirus lockdown.

HMRC have now issued guidance on how to make repayment claims with the onus on the taxpayer to chase the claim (rather than them paying out to all those with valid Appeals). A lot of clubs used their accountants to calculate and submit the claim, so they will have the required information.

For details of how to claim use this link, provided by Dransfields and the government.