R v Commissioners of Customs and Excise, ex parte Building Societies Ombudsman Co Ltd.  BVC 3
Court of Appeal (Civil Division).
Nourse, Mummery and Rix LJ.
Judgment delivered 26 October 2000.
Value added tax – Judicial review – Mistaken registration – Claim for repayment of VAT mistakenly paid – Three-year cap on repayments – Whether VAT and duties tribunal decision that VAT mistakenly paid prevented three-year cap taking effect – Exercise of discretion to claw-back repayment outside three-year period – Whether claw-back assessment contrary to EC law – Value Added Tax Act 1994, s. 80(4B)(a).