Court of Appeal.

Judgment delivered 28 January 1988.

Value added tax – Return – Over-declaration – Whether over-declarations could be set off against tax due in period covered by later return – Value Added Tax Act 1983, sec. 14; Value Added Tax (General) Regulations 1985 (S.I. 1985 No. 886), reg. 58(1), 64.

  This was an appeal against the decision of Sir Neil Lawson, sitting as a judge of the High Court, that money paid by mistake could not be set off in making a later return.

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