[2008] EWCA Civ 1028.

Court of Appeal (Civil Division).

Rimer LJ.

Judgment delivered 29 August 2008.

Value added tax – Repayment trader – Monthly returns – Revenue and Customs’ power to align VAT periods between associated businesses – Taxpayer purchasing cars from associated manufacturing company – Customs directing taxpayer to make quarterly rather than monthly returns – High Court quashing Customs’ decision – Judge’s order stayed pending appeal – Whether taxpayer entitled to lifting of stay.

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