Source: All England Reporter
Publisher Citation: [2002] All ER (D) 278 (Oct)
Court: Chancery Division

Judge Rich QC sitting as a judge of the High Court

Representation David Quest (instructed by Solicitor for Customs and Excise) for the commissioners.
  David Wolfson (instructed by DLA, Leeds) for the bank.
Judgment Dates: 18 October 2002


Banking - Bank - Account - Authorisation of bank to accept payment of VAT refund to discharge commissioners' debt to company - Company instructing commissioners to refund VAT overpayment to company solicitors - Commissioners paying refund to company's bank account.

The Case

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