Littlewoods Ltd v Revenue and Customs Comrs

Subject Matter

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

[2014] EWHC 868 (Ch); [2014] STC 1761; [2014] WLR (D) 154, Ch D

REVENUE — Value added tax — Refund — Claimants overpaying value added tax — Revenue refunding principal sum and simple interest thereon — Restitution claims for compounded use value of sums paid — Whether statute excluding restitution claims — Whether exclusion contrary to European Union law — Whether measure of recovery based on objective use value or actual use and benefit — Whether compound interest payable — Value Added Tax Act 1994, ss 78, 80 (as amended by Finance Act 1996, s 197(6)(d)(ii) and Finance (No 2) Act 2005, ss 3, 4(2))

[2015] EWCA Civ 515; [2016] Ch 373; [2015] 3 WLR 1748; [2015] STC 2014; [2015] WLR (D) 228, CA

EUROPEAN UNION — Breach of European Union law — Domestic remedy — Overpayment of value added tax — Revenue refunding principal sum and statutory simple interest — Restitution claims for time value of sums paid pursuant to unlawful exactment and mistake of law — Whether statutory exclusion of claims contrary to European Union law — Value Added Tax Act 1994, ss 78, 80 (as amended by Finance Act 1996, s 197(6)(d)(ii) and Finance (No 2) Act 2005, ss 3, 4(2))

[2015] EWCA Civ 515; [2016] Ch 373; [2015] 3 WLR 1748; [2015] STC 2014; [2015] WLR (D) 228, CA

RESTITUTION — Unjust enrichment — Money had and received — Revenue receiving overpayments of value added tax — Restitution claims for time value of sums overpaid — Whether statute excluding restitution claims — Whether benefit from overpayments measured on objective use value or actual use and actual benefit derived — Whether compound interest payable — Value Added Tax Act 1994, ss 78, 80 (as amended by Finance Act 1996, s 197(6)(d)(ii) and Finance (No 2) Act 2005, ss 3, 4(2))

[2015] EWCA Civ 515; [2016] Ch 373; [2015] 3 WLR 1748; [2015] STC 2014; [2015] WLR (D) 228, CA

REVENUE — Value added tax — Refund — Claimants overpaying VAT — Revenue refunding principal sum and simple interest thereon — Restitution claims for time value of sums overpaid pursuant to unlawful exactment and mistake of law — Whether statute excluding restitution claims — Whether exclusion contrary to European Union law — Whether compound interest payable — Value Added Tax Act 1994 (c 23) (as amended by Finance Act 1996 (c 8), s 197(6)(d)(ii), Finance Act 1997 (c 16), ss 44, 47 and Finance (No 2) Act 2005 (c 22), ss 3, 4(2)), ss 78, 80

[2017] UKSC 70; [2018] AC 869; [2017] 3 WLR 1401; [2018] 1 All ER 83; [2017] STC 2413; [2017] WLR (D) 744; Case details, SC(E)

Appellate History