|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 353 (Mar)|
|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 - .