[2005] EWHC 232 (Ch).

Chancery Division.

Evans Lombe J.

Judgment delivered 25 February 2005.

Value added tax – Supply of goods and services – Input tax – VAT invoice – Repayment claim – Supply of specialist cars – No VAT invoice received – VAT tribunal holding that Customs not entitled to rely upon three-year cap but decision to refuse repayment claim reasonable – Principle of effectiveness – Limiting exercise of accrued rights – Whether Customs entitled to apply three-year cap – Value Added Tax Regulations 1995 (SI 1995/2518), reg. 29(1A).

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