R (on the application of British Telecommunications plc) v Revenue and Customs Commissioners.  BVC 402
 EWHC 1043 (Admin).
Queen’s Bench Division (Administrative Court).
Judgment delivered 25 May 2005.
Value added tax – Overpayment – Repayment – Interest – Three-year time limit – Revenue concession – No time limit for correcting error consisting of simple duplication of output tax — Revenue refusing to apply concession – Customs refusing payment of interest on overpaid VAT – Taxpayer applying for judicial review of both decisions – Whether Revenue entitled not to apply concession on facts alleged by taxpayer – Value Added Tax Act 1994, s. 80(4).