Court of Appeal (Civil Division) CA-2024-001898 - [2025] EWCA Civ 1392 Fecha: 07-Nov-2025 Conclusions ConclusionI would dismiss the appeal.LordJustice Phillips:I agree.Lord Justice Popplewell:I also agree. Heading Lady Justice Falk Introduction The relevant background “ 35A Power of High Court to award interest on debts and damages “ 85 Interest in respect of unlawful ACT The amounts in issue Total tax Total interest The judge’s judgments The grounds of appeal Discussion Conclusions