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.

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.