INTEREST – Rate – Appeal against refusal of tax credit – Decision withdrawn before hearing – Determination of rate of interest under VAT Act 1994 s 84(8) – Whether tribunal is authorized to find the amount due to the taxpayer – Yes – Whether taxpayer’s entitlement to a repayment supplement under s 79 excludes any right to interest under s 84(8) – No – Whether rate of interest is as prescribed by FA 1996 s 197 and SI 1998/1461 – Yes – Whether start date for interest calculation is ten days from receipt of return – Yes
Citations:
[2005] UKVAT V19145
Links:
Jurisdiction:
England and Wales
VAT
Updated: 02 June 2022; Ref: scu.229583