The WLR Daily case summaries
[2014] WLR (D) 154
REVENUE— Value added tax— Refund— Revenue refunding value added tax overpaid by taxpayer companies— — Revenue paying simple interest on overpaid sums at statutory rate— — Companies seeking compound interest on overpayments— — Companies advancing mistake-based and restitutionary claims— — Whether companies entitled to compound interest— — Whether United Kingdom legislation conforming with European Union law— — Value Added Tax 1994, ss 78, 80