Matalan Retail Ltd v Revenue and Customs Commissioners [2009] EWHC 2046 (Ch); [2009] WLR (D) 283
“Where a classification for duty purposes had been allocated to imported swimwear but was then revised and corrected, the VAT & Duties Tribunal and Revenue and Customs were not precluded by the doctrines of estoppel or abuse of process from retaining the monetary difference between the correct higher rates paid and the sums which would have been due under the original classification.”
WLR Daily, 10th August 2009
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
