Value added taxOverpayment National Car Parks Ltd v Commissioners of HM Revenue and Customs EG21/05/2019PrintDownload Court of Appeal (Civil Division) 20 May 2019 Patten, Newey and Males LJJ [2019] EWCA Civ 854 Click here to read a transcript of National Car Parks Ltd v Commissioners of HM Revenue and Customs. Thank you for reading EG Want to read more? Enjoy a story a week for FREE. Register Find Out More Already a subscriber or registered user? Sign in Transcript