VAT – determination of interest by Tribunal under s84(8) VATA 1994 – convention that interest be awarded at base rate plus 1% – evidence adduced that appellants were paying rates in excess of that level – rates available to class of borrowers – RSPCA and Emblaze considered and applied – interest awarded based on evidence of rates available to SMEs during the period
[2020] UKFTT 191 (TC)
Bailii
England and Wales
Updated: 22 August 2021; Ref: scu.651590