VALUE ADDED TAX – section 78 VATA 1994 – motor dealer – overpayment of output tax on demonstrator bonuses in the period 1974 to 1986 – overpayments repaid by HM Revenue & Customs – whether appellant entitled to interest – whether error on the part of HM Customs & Excise caused the overpayment or caused a delay in the appellant claiming repayment of the overpaid tax – appeal dismissed
Source: bailii.org
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