Table of contents
- Original news
- What is the brief background to this case?
- What did the Court of Appeal decide?
- Matter of English law
- Statutory exclusion and EU law
- Giving effect to EU law rights
- Calculating quantum
- Does the judgment assist in the interpretation and application of the ‘adequate indemnity’ concept included in the CJEU’s guidance?
- How does this judgment impact on other claims awaiting the outcome of this case?
- What are the possible wider ramifications for compound interest claims? What should lawyers do next?
Article summary
Tax analysis: What are the implications of the Court of Appeal’s landmark judgment in the Littlewoods case that HMRC must account to the taxpayer for compound interest in respect of VAT overpaid by mistake? Christopher Marks of Weil, Gotshal & Manges comments on the judgment of the Court of Appeal.
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