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Revenue & Customs Brief 9/2015 sets out HMRC’s position on the Littlewoods case. The brief confirms that HMRC is seeking leave to appeal against the Court of Appeal ruling (see also page 5) on the basis that it considers it to be at odds with the requirements of European law and how Parliament intended VAT law to work. HMRC’s view is that this ruling does not provide a clear method for calculating the level of interest which provides adequate indemnity to claimants and that it does not alter the earlier finding of the Upper Tribunal that compound interest is not available consequent to an appeal to the tribunal. See