[2006] EWHC 3232 (Admin).

Queen’s Bench Division (Administrative Court).

Charles J.

Judgment delivered 20 November 2006.

Value added tax – Input tax – Carousel fraud – Taxpayer trading in mobile phones – Customs investigating suspected carousel or missing trader fraud – Claim for repayment of VAT – Customs continuing investigation and refusing to make interim payment – Taxpayer seeking judicial review of Customs' decision – Whether court should grant permission for judicial review – Whether Customs arguably applying wrong test or approach in continuing investigation and refusing interim payment.

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