Commentary

RCB/5/17 VAT—final judgment in Littlewoods

Part V16 Forms and other HMRC material

RCB/5/17 VAT—final judgment in Littlewoods

RCB/5/17 VAT—final judgment in Littlewoods

Revenue & Customs Brief, Issue 5. 8 December 2017

Purpose of this brief

This brief explains the position of HM Revenue and Customs (HMRC) following the Supreme Court judgment in Littlewoods Limited and others handed down on 1 November 2017.

This withdraws previous Revenue and Customs Briefs 9/2015 and 20/2014 issued about this litigation.

The Supreme Court found in favour of HMRC, ruling that the statutory interest paid to the claimants is adequate and it isn't necessary for compound interest to be paid.

The case is now final.

HMRC will invite claimants to withdraw their claims and any related appeals to

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