A taxpayer acting upon misleading advice from a customs official which led to an overpayment of VAT, the taxpayer was entitled to the repayment together with interest on the overpaid sum. That advice was incomplete rather than erroneous as such did not decide the issue.
Citations:
Times 17-Jun-1999
Statutes:
Value Added Tax Act 1994 78(1)(a)
Jurisdiction:
Scotland
VAT
Updated: 07 February 2022; Ref: scu.83475