MAN (98/285)

No. 16,031

Decision given 15 April 1999

Retail schemes – Change of scheme – Application to recalculate tax retrospectively – Similar previous application – Special circumstance – Whether achievement of more accurate tax liability or size of amount overpaid relevant considerations – Whether Customs had acted unreasonably in refusing application – Value Added Tax Act 1994, Sch. 11, para. 2(6); Value Added Tax Regulations 1995 (SI 1995/2518), reg. 67(1) and 71; Directive 77/388, the sixth VAT directive, art. 27.

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