Emblaze Mobility Solutions Ltd v Revenue and Customs: FTTTx 14 Jul 2014

FTTTx VAT – INTEREST – application for interest under section 84(8) VAT Act 1994 – whether right to interest acquired before 1 April 2009 – whether repeal of section 84(8) from 1 April 2009 removed right to interest – effect of section 16 Interpretation Act 1978 – whether right to interest under EU law – whether interest calculated on simple or compound basis – rate of interest – application granted
[2014] UKFTT 679 (TC)
Bailii
England and Wales

Updated: 27 October 2021; Ref: scu.535141