R v Customs and Excise Commissioners, ex parte Kay & Co Ltd & Anor and other appeals.  BVC 128
Queen’s Bench Division (Crown Office List).
Judgment delivered 19 November 1996.
Value added tax – Repayment of overpaid tax – Retrospective legislation proposed disallowing repayment after three years – Customs refused to make repayments in anticipation of legislation – Whether withholding of repayments lawful – Value Added Tax Act 1994, s. 25, 80 and Sch. 11, para. 1.