Commissioners of Customs and Excise v British Telecom Plc: CA 14 May 1996

VAT was not payable on overpayments by customers which were retained and then set off against later accounts to the same customers.

Citations:

Gazette 30-May-1996, Times 14-May-1996

Jurisdiction:

England and Wales

VAT

Updated: 31 October 2022; Ref: scu.79371