No. 18,025

Decision given on 25 February 2003 by Mr Clark (Chairman).

Statutory interest – Whether error on the part of the commissioners – Whether delay by the commissioners in dealing with repayments – Agreement under s. 85 of the Value Added Tax Act 1994 settling another appeal – Effect on present appeal – Appeal pursued on matters not covered by a decision of the commissioners – Jurisdiction of tribunal – Value Added Tax Act 1994, s. 77, 78 and 80.

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