The WLR Daily case summaries
[2015] WLR (D) 228
REVENUE— Value added tax— Refund— Revenue refunding value added tax overpaid by taxpayer— — Taxpayer seeking to recover in resitution for time value of sums wrongly paid— — Whether United Kingdom legislation conforming with European Union law— — Whether benefit to revenue from overpayments measured on “objective use” value or “actual use” value— — Value Added Tax Act 1994, ss 78, 80