In R (on the application of DFS Furniture Co plc) v C & E Commrs [2003] BVC 59, the Court of Appeal held that HMRC could refuse repayment of a refund of overpaid VAT recovered from a taxpayer, where they had demonstrated that that amount did not form part of an agreement to settle an appeal and that they could claw back the refund under VATA 1994, s. 80(4A).

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