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Indirect Tax Case Alerter

The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over the coming weeks together with the relevant legislation and history and its analysis of the implications of the cases
Test Claimants in the VAT Interest Cars Group Litigation Order v HMRC (the VIC GLO )
The issues
The VIC GLO which considers claims for compound interest in restitution/damages on amounts of overpaid or underclaimed VAT was heard by Henderson J in the High Court over a six-day period concluding on 16 February 2009. The case concerns the availability of compound interest in respect of historic claims for overpaid...

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