Does anyone have a copy of this decision that they could let me have?
The Commissioner held that where it has been decided that there has been an overpyment (going back several years) every previous decision that was superseded must be identified and a valid supersession must be made

If anyone does come up with a copy, I would also be very interested in one if at all possible.........

We have a copy here in Durham. If you give me a fax number I'll send it to you.

Scott

Thanks Scott

Fax No :- 01553 691663

Fax 0870 4580234 for me, otherwise fax it to rightsnet for publication please

Thanks again to stainsby, CSIS/45/1990 is now available on rightsnet.

The same point is brought up to date in terms of revision and supersession in CIS 3228 2004 (Commissioner Banos). It is a very useful decision as it is given after the Tribunal of Commissioners decision on the powers of tribunals. It also deals with compterised
decisions and certificates. It is on the Commissioners site.

I think the correct reference number for the decision by Commissioner Bano that Chris has usefully highlighted is CIS/3228/2003.

There is a summary of CIS/3228/2003 in the briefcase area of rightsnet, together with a link to the full decision itself.