In Littlewoods, the Court of Appeal has upheld the judgment of the High Court that Littlewoods was entitled to compound interest on its overpayments of VAT between 1973 and 2004. In Fiscale Eenheid X, the AG opined that the management of the immoveable property of a collective investment vehicle could fall within the scope of the fund management exemption. In French Connection, the FTT held that an employer was liable to account for VAT on clothes given to employees to wear at work. In Premier Foods, the High Court held that a customer could recover overpaid VAT directly from HMRC where its supplier was in administration.
