[2008] EWCA Civ 305.

Court of Appeal (Civil Division).

Arden, Wall and Wilson L JJ.

Judgment delivered 9 April 2008.

Value added tax – Output tax – Overpayment of tax – Industrial and provident societies – Transfer of engagements by statute – Whether right to claim refund of overpaid tax transferred – Industrial and Provident Societies Act 1965, s. 51(1) – Value Added Tax Act 1994, s. 80.

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