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Five separate motor traders had all overpaid VAT in the period 1973 to 1996.
The tax together with simple interest was repaid by HMRC under VATA 1994 s 78. The companies then appealed claiming that compound rather than simple interest should be paid on those repayments.
The instant case concerned however whether or not the taxpayers’ appeals in respect of the interest due had been made in time. HMRC claimed the appeals were out of time; the Upper Tribunal agreed and declined to extend the period in which the appeals could be made.
The taxpayers appealed.
The Court of Appeal said that nothing in the VAT Act precluded repeat claims for interest. It would not appropriate to infer from the Act that a time limit did exist for such claims. Indeed interest claims under
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