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.
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