Today, the Supreme Court has handed down its judgment in Littlewoods Limited v HMRC. It reversed the judgment of the Court of Appeal, allowed HMRC’s appeal, and concluded that the EU law right to recover interest on overpaid VAT did not require more than allowed for by payment of interest in accordance with the provisions of the VAT Act. Click here for a link to the Court’s summary of its judgment.
Jonathan Swift KC was leading counsel for HMRC in the appeal, and advised HMRC throughout the whole litigation.
