Megantic Services Ltd v Revenue and Customs Commissioners.  BVC 621
 EWHC 3232 (Admin).
Queen’s Bench Division (Administrative Court).
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.