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THI Leisure Two Partnership v. The Commissioners of Customs & Excise

This case concerned which of s.78 VATA 1994 and s.79 VATA 1994 (interest or repayment supplement) applied in cases of sums not paid to taxpayers as a result of the Commissioner’s error. The taxpayer argued that both actually could apply, the Commissioners argued that only could apply. The taxpayer was successful and obtained both interest and repayment supplements in respect of sums wrongly overpaid to the Commissioners.

Hugh McKay (instructed by The Solicitor for HM Customs & Excise) for the Respondents

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