Source: All England Reporter
Publisher Citation: [2002] All ER (D) 353 (Mar)
Court: Administrative Court

Moses J

Representation Roderick Cordara QC and David Scorey (instructed by Landwell) for the claimant.
  Peter Mantle (instructed by the Solicitor for Customs and Excise) for the commissioners.
Judgment Dates: 22 March 2002


Value added tax - Refund of overpaid value added tax - Introduction of three-year cap on overpayments - Commissioners raising assessment clawing back overpayment - Taxpayer previously making appeal to tribunal against decision of commissioners not to repay overpayment - Taxpayer withdrawing appeal once commissioners authorising repayment of overpayment - Whether appeal deemed to be decided in appellant's favour - .

The Case

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