The Hira Company Ltd v Revenue and Customs: FTTTx 1 Oct 2012

VAT – interest – Appellant winning appeal against refusal of HMRC to repay input VAT after 31 March 2009 – HMRC paying repayment supplement under section 79 VATA 94 – whether interest also payable – section 85A VATA 94 applied – whether section 84(8) VATA 94 could continue to apply to this appeal – held no – application for direction under para 7 of Schedule 3 to SI 2009/56 dismissed

Citations:

[2012] UKFTT 610 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 23 March 2022; Ref: scu.466212