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Fleming cases Database
Her Majesty's Revenue and Customs
19 December 2013
Details of VAT Flemings claims managed. ‘Fleming claims’ are claims for under-declared or overpaid VAT, potentially going back as far as the inception of VAT in 1973. They followed the House of Lords judgements in January 2008 in the cases of Fleming and Conde Nast (Fleming) which concerned the way that the three year time limit on making claims had been introduced. Updated: weekly.