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Commissioners for Customs and Excise v Rowland: 1992

The provision for a repayment supplement is a ‘spur to efficiency’ in the commissioners.

Judges:

Auld J

Citations:

[1992] STC 647

Cited by:

CitedUK 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

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