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).


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