Queen’s Bench Division. (Crown Office List).

Judgment delivered 19 November 1987.

Value added tax – Return – Over-declarations in previous returns – Whether over-declarations could be set off against tax due in period covered by later return – Value Added Tax Act 1983, Sch. 7, para. 2(4)(c), 4(1); Value Added Tax Tribunals Rules 1972, r. 29(3) (see now Value Added Tax Tribunals Rules 1986, r. 30(6)); Value Added Tax (General) Regulations 1985, reg. 58(1), 64.

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