(LON/96/1238) No. 14,676.

Decision given 20 January 1997.

Recovery of overpaid tax – Absence of records to establish amount – Whether appellant’s estimate correct – If so, whether claim time barred – Effect of Budget Resolution No. 28 – Value Added Tax Act 1994, s. 80; Value Added Tax Regulations 1995 (SI 1995/2518), reg. 37; Budget Resolution No. 28 (Official Report, 3 December 1996, col. 922); Provisional Collection of Taxes Act 1968, s. 1.

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