[2006] EWHC 2828 (Admin).

Queen's Bench Division (Administrative Court).

Underhill J.

Judgment delivered 27 October 2006.

Value added tax – Supply of goods or services – Repayment – Carousel fraud – Customs withholding repayment pending enquiry whether sums properly due – Customs refusing interim payment pending decision – Taxpayers seeking permission to apply for judicial review – Whether taxpayers having real prospect of success.

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