No. 19,372.

Recovery of tax – Claim involving output and input tax – Claim purported to be made and partially met under Value Added Tax Act 1994, s. 80 – Whether new or adjusted claim – Date of claim – Whether ‘capped’ under Value Added Tax Regulations 1995 (SI 1995/2518) – Whether legislation imposing cap unlawful – What transitional period appropriate if reg. 29(1A) can be validly applied.

   The issue was the right, if any, of the appellant to recover a sum of £300,672 which was part of a claim made for refund of VAT not due to the Commissioners.

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