[2003] EWHC 2766 (Ch).

Chancery Division.

Lawrence Collins J.

Judgment delivered 21 November 2003.

Value added tax – Input tax – Recovery – Three year cap – Taxpayer claimed to recover input tax paid in error – Claim refused as statute-barred – Whether restriction on recovery of input tax contrary to Community law and human rights – Value Added Tax Regulations 1995 (SI 1995/2518), reg. 29(1), (1A)

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