LON (90/945)

No. 7098

Decision given 11 February 1992.

Assessment – Supplies made to appellant company – Output tax on supplies paid to supplier although work should have been zero-rated – Input tax repaid to appellant by commissioners – Commissioners repaid output tax to supplier which did not pay it over to appellant – Whether appellant liable for ‘output tax’ on credit note issued by supplier – Value Added Tax Act 1983, sec. 14; Sch. 7, para. 4 and 6.

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