[2006] EWHC 1889 (Admin).

Queen’s Bench Division (Administrative Court).

Silber J.

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.

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