[2002] EWCA Civ 1708.

Court of Appeal (Civil Division).

Mummery, Laws and Keene L JJ.

Judgment delivered 6 December 2002.

Value added tax – Overpayment – Repayment – Three-year cap – Clawback – Overpayment of VAT by taxpayer company – Introduction of three-year cap on repayment of overpayments – Taxpayer appealed against Customs’ decision not to repay overpayment – Taxpayer withdrew appeal when Customs authorised repayment – Customs raised assessment to claw back overpaid VAT outside cap – Whether clawback precluded by agreement between Customs and taxpayer settling appeal – Value Added Tax Act 1994, s. 80(4A), 85.

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