Capital One Developments Ltd v Customs and Excise Commissioners.  BVC 428
 EWHC 197 (Ch).
Judgment delivered 4 February 2002.
Value added tax – Supply of goods and services – Input tax – VAT credit – Construction of building – Inter-company transactions to mitigate VAT burden – Taxpayer claimed input tax credit – Dispute whether taxpayer entitled to sum claimed – Application for payment of credit pending outcome of appeal – Whether court should order payment – Civil Procedure Rules, r. 25.7.