Where, due to an error on the part of the Commissioners for Her Majesty's Revenue and Customs1, a person has:
(1) accounted to them for an amount by way of output tax2 which was not output tax due from him, in circumstances under which they are in consequence liable3 to pay (or repay) an amount to him4;
(2) failed to claim credit for input tax5 for an amount for which he was entitled so to claim credit and which they are in consequence liable to pay to him6;
(3) otherwise paid to them by way of VAT an amount
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234