House of Lords.

Lord Keith of Kinkel, Lord Templeman, Lord Ackner and Lord Lowry.

Judgment delivered 2 February 1989.

Value added tax – Return – Overpayment of tax – Whether overpaid tax 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 (SI 1985/886), reg. 58(1), 64.

  This was an appeal by the taxpayer against the decision of the Court of Appeal ((1988) 3 BVC 221) that the taxpayer was not entitled to deduct from the amount of tax shown to be due in a return tax mistakenly paid in earlier accounting periods.

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