The Court of Appeal’s recent judgment in John Wilkins (Motor Engineers) Ltd v HMRC [2011] EWCA Civ 429 is the latest case to touch upon the issue of whether claims for compound interest on overpaid VAT should be commenced in the High Court or in the Tribunal.
In that case the appellants sought a reference to the European Court to determine whether European Union law entitled the appellants to commence proceedings in the Tribunal. In the light of the earlier reference by the European Court in Littlewoods Retail v HMRC [2011] STC 171 the Court of Appeal considered that no further reference was appropriate at the moment.
The Court of Appeal’s judgment does not give any consideration to the arguments...
