[2007] EWHC 1432 (Ch).

Chancery Division.

Blackburne J.

Judgment delivered 19 June 2007.

Value added tax – Output tax – Overpayment of tax – Claim for refund – Industrial and provident societies – Transfer of assets and engagements of industrial and provident society by statutory procedure – Whether right to claim refund of overpaid tax transferred – Whether transfer of entitlement to reclaim overpayment restricted by statute – Industrial and Provident Societies Act 1965, s. 51(1) – Value Added Tax Act 1994, s. 80.

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