Customs and Excise Commissioners v Post Office: QBD 19 Jun 1995

Actual not constructive knowledge of a VAT return error was needed to justify a bar on claims.

Citations:

Ind Summary 19-Jun-1995

Statutes:

Value Added Tax Act 1983 Sch 7 para4(5)

Jurisdiction:

England and Wales

VAT

Updated: 08 April 2022; Ref: scu.79739