EDN (93/16)

No. 10,988

Decision given 11 August 1993.

Output tax – Recovery of overpaid tax – Taxable person – Two businesses carried on under one registration – One business claimed by appellant to be below registration threshold although tax accounted for – Whether overpaid tax recoverable – Unjust enrichment – Finance Act 1989, s. 24.

  The issue was whether output tax accounted for by the appellants to the commissioners, allegedly in error, could be recovered.

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