[2007] EWHC 521 (Admin).

Queen’s Bench Division (Administrative Court).

Burton J.

Judgment delivered 15 March 2007.

Value added tax – Missing trader fraud – Carousel fraud – Contra-trading fraud – Overpayment – Taxpayers sought refund of VAT overpaid – Customs refused payment pending outcome of inquiry into suspected fraud – Taxpayers applied for judicial review – Whether Customs could lawfully withhold payment in respect of assumed deliberate dishonest transaction.

  These were three separate applications by the taxpayers for judicial review of Customs’ decisions refusing their claims for repayment of VAT overpaid.

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