Overpayments of VAT had been repaid with interest. The claimants suggested that the interest should have been compounded. The court had decided that a reference to the ECJ was necessary. The Court now considered the form of that reference.
Held: 4 questions were submitted.
Judges:
Vos J
Citations:
[2010] EWHC 2771 (Ch), [2011] BVC 14, [2011] STC 171
Links:
Jurisdiction:
England and Wales
Citing:
1st hearing – Littlewoods Retail Ltd and Others v HM Revenue and Customs ChD 19-May-2010
The claimants had overpaid large sums of VAT over several years, and been, eventually, refunded, with simple interest. The claimants now said that the interest should have been compounded. The revenue contended that such a claim was excluded under . .
Cited by:
At ChD (1) – Littlewoods Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs SC 1-Nov-2017
The appellants had overpaid under a mistake of law very substantial sums in VAT over several years. The excess had been repaid, but with simple interest and not compound interest, which the now claimed (together with other taxpayers amounting to 17 . .
See Also – Littlewoods Retail Ltd and Others v HM Revenue and Customs (No 2) ChD 28-Mar-2014
The claimants had recovered very substantial overpayments made of VAT. They sought recovery of compound interest. The ECJ, on reference, said that this was a matter for national law.
Held: The claim succeeded. The sections of the 1994 Act were . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 01 October 2022; Ref: scu.425783
