RSPCA and RSPCA Propertes Ltd v Revenue and Customs: VDT 1 Feb 2006

Interest – Appeal against refusal of input tax credit – Decision withdrawn – Determination of rate of interest under s.84(8) – Whether repayment supplement relevant – No borrowing by Appellant – Whether s.78 rate relevant – Determination of period for which interest payable – Relevance of delays – VATA 1994 s.84(8)
Costs – Date of decision – Whether earlier appealable decision

Citations:

[2006] UKVAT V19440

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.239008