VALUE ADDED TAX – s78 VATA 1994 interest for official error- whether error in legislation
(unlawful property condition in bad debt relief regime) “error on part of Commissioners”- yes
– whether interest under s78(1)(d) ran from date earlier than date of actual bad debt relief
claim on basis that but for legislative error appellant would have put in claim earlier- yes appeal allowed
Source: gov.uk
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