||All England Reporter
|| All ER (D) 199 (Oct)
Stanley Burton J
||Roderick Cordara QC and David Scorey (instructed by Finers Stephens Innocent) for the claimant.
||Peter Mantle (instructed by Solicitor for the Customs and Excise) for the commissioners.
||15 October 2002
Value added tax - Refund - Local authority - Overpayment - Time limit for refund - ss 33, 80 - Value Added Tax Regulations 1995, reg 35.
In proceedings for judicial review where a local authority sought judicial review of the decision of the commissioners to reject their claim for sums for which it over-accounted to them more than three years before the date of the claim the following preliminary issues were decidedthat the authority's claim (i)was for a payment within s33 of the ; (ii)was time-barred by virtue of s80 of the Act; but not by virtue of reg35 of the Value Added Tax Regulations 1995.
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