The company sought repayment of some 8 million pounds overpaid VAT from the Commissioners. That claim was yet to be determined, but the company sough an order for interim payments, on the basis that it could repay if necessary.
Held: Whilst such an order might be made, it would require exceptional circumstances. The claim was disputed, and none such existed here. The applicant might better have proceeded by way of judicial review than an application for an injunction.
Judges:
Mr Justice Neuberger
Citations:
Times 19-Feb-2002, Gazette 14-Mar-2002, [2002] STC 479
Statutes:
Jurisdiction:
England and Wales
Cited by:
Cited – Regina on the Application of Teleos Plc and others v Commissioners of Customs and Excise CA 2-Mar-2005
The taxpayer sought to challenge in Europe the ruling by the respondents that the mobile phones they supplied did not meet the criteria to be zero-rated for VAT. A decision would be unlikely before 2006. They sought judicial review now of the . .
Lists of cited by and citing cases may be incomplete.
Civil Procedure Rules, VAT
Updated: 16 May 2022; Ref: scu.167628