|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 278 (Oct)|
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.