[2007] EWHC 105 (Ch).

Chancery Division.

Lindsay J.

Judgment delivered 31 January 2007.

Value added tax – Overpayment – Repayment claim – Voluntary disclosure of overpayment of VAT – Deferment of part of repayment claim – Whether appealable decision made – Document produced showing amount due from Customs – Whether evidence of assessment – Application by commissioners to strike out appeal granted – Customs had not taken appealable decision – Whether tribunal erred in law – Value Added Tax Act 1994, s. 83(c), (p).

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