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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
>> Compound Interest Project v Revenue & Customs [2009] UKUT 175 (TCC) (15 June 2009)
URL:
http://www.bailii.org/uk/cases/UKUT/TCC/2009/175.html
Cite as: [2009] UKUT 175 (TCC), [2009] STC 2485, [2009] STI 2714
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Compound Interest Project v Revenue & Customs [2009] UKUT 175 (TCC) (15 June 2009)
Tax paid in accordance with domestic law provisions later found to be incompatible with Sixth Directive – tax repaid to trader with simple interest.
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175.pdf