No. 18,410

Decision given on 20 November 2003 by Mr Wallace (Chairman).

Repayment – VAT wrongly paid on supplies exempt under Directive 77/388, sixth VAT directive, art. 13(B)(d)(6) – Input tax claimed on the basis that supplies taxable – Whether repayment claim limited to net overpaid tax after correction of input tax – Legitimate expectation – Value Added Tax Act 1994, s. 80(1); Value Added Tax Regulations 1995 (SI 1995/2518), reg. 29(1A).

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