|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 199 (Oct)|
Stanley Burton J
|Representation||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.|
|Judgment Dates:||15 October 2002|
Value added tax - Refund - Local authority - Overpayment - Time limit for refund - ss 33, 80 - Value Added Tax Regulations 1995, reg 35.