Regina v Commissioners of Customs and Excise, ex Parte Kay and Co; Regina v Same, ex Parte Similar: CA 10 Dec 1996

The commissioners had no power to impose time limits on retrospective refund claims.


Keene J


Times 10-Dec-1996, [1996] STC 1500


Bill of Rights 1688, Value Added Tax Act 1994 80


England and Wales


Appeal fromRegina v Commissioners of Customs and Excise ex parte Kay and Co, Association of Optometrists, Colaingrove Ltd, Greenlee Group Plc, Rayner and Keeler, National Provident Institution, Allied Domecq Plc, Wardens of Commonality etc Admn 19-Nov-1996
. .

Cited by:

CitedDFS Furniture Company Plc v Commissioners of Customs and Excise CA 16-Mar-2004
The taxpayers said that the Commissioners’ assessment to VAT was out of time, and appealed a finding that it was not. They said that time should run from the point at which the Commissioners knew the facts upon which the assessment was based. The . .
Lists of cited by and citing cases may be incomplete.

VAT, Constitutional

Updated: 28 April 2022; Ref: scu.86417