MAN (91/957)

No. 7643

Decision given 3 June 1992.

Recovery of overpaid tax – Equitable assignment of debt – Assignment of right to recover input tax – Whether the assignment of a right to recover input tax entitled the appellant to be repaid that tax – Whether assignment or revocable mandate – Finance Act 1989, sec. 24.

  The issue was whether the appellant was entitled to a repayment of tax which equalled an amount which he claimed had been assigned to him by another taxpayer who was due a repayment.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.