Source: All England Reporter
Publisher Citation: [2002] All ER (D) 199 (Oct)
Court: Administrative Court

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.

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