[2002] EWHC 197 (Ch).

Chancery Division.

Neuberger J.

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.

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