Where the amount of tax due following resolution of the appeal
is less than that originally charged, the lesser amount will be due
and payable from the date of the original decision and any tax
overpaid will be repaid with interest/repayment supplement in line
with the appropriate rules.
It is important that repayment is made promptly. For
example, in VAT cases if there are unreasonable delays in the
payment of statutory interest we may also have to pay an ex- gratia
payment to the customer.
