Silicon Graphics Finance SA v Revenue and Customs Commissioners.  BVC 796
 EWHC 1889 (Admin).
Queen’s Bench Division (Administrative Court).
Judgment delivered 21 July 2006.
Value added tax – Output tax – Overdeclaration of VAT not due – Repayment claim – Taxpayer making transposition error and bookkeeping error on VAT return – Taxpayer’s claim for repayment barred by three year cap – Disapplication of cap by concession – Whether error and claim involved simple duplication of output tax.