A taxpayer accepting the Scheme H calculation basis cannot reclaim overpayments.
Citations:
Ind Summary 25-Oct-1993
Cited by:
Appeal from – Gus Merchandise Corporation Ltd v Commissioners of Customs and Excise CA 24-Oct-1994
The Commissioners’ general tax management powers include a power to enter into a binding contract with taxpayers as to the method of calculation of Excess VAT paid on sales to agents was not recoverable since there was a binding agreement. . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 08 April 2022; Ref: scu.81094