No. 18,991.

Decision given on 24 March 2005 by Mr Sadler (Chairman).

Repayment of overpaid tax – Three-year time-limit on claims – Supplies of demonstrator cars by car dealer – Transitional arrangements – Whether commissioners entitled to require appellant to show it would have made uncapped claim in retrospective transitional period – Application of Marks & Spencer plc v C & E Commrs (Case C-62/00) [2002] BVC 622 – Whether curtailment of appellant's Community law rights – Value Added Tax Act 1994, s. 80.

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