The provision for a repayment supplement is a ‘spur to efficiency’ in the commissioners.
Judges:
Auld J
Citations:
[1992] STC 647
Cited by:
Cited – UK Tradecorp Ltd, Regina (on the Application of) v Commissioners for Customs and Excise Admn 10-Nov-2004
The trader had traded in zero-rated goods, leading to a net reclaim of input tax. Having submitted a claim, it sought repayment, and interest on the sums withheld.
Held: No duty fell upon the commissioners until they had accepted the claim to . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 13 May 2022; Ref: scu.220138