MAN (87/448)

No. 3497

Decision given 18 April 1989.

Assessment – Overpaid output tax of £3,900 shown as tax on a credit note claimed by appellant – Appeal dismissed – Value Added Tax Act 1983. sec. 10(2).

  The issue was whether the appellant was entitled to claim as overpaid output tax the sum of £3,900 shown as tax on a credit note.

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