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Heading
Case Number: UT-2024-000123
UT-2024-000125
Hearing venue: The Rolls Building
Fetter Lane
London
EC4A 1NL
Judgment date: 21 October 2025
VALUE ADDED TAX - claim to additional interest under section 84(8) Value Added Tax Act 1994 (now repealed) - whether entitlement arises for post 1 April 2009 appeals – whether entitlement arises in respect of section 80 VATA claims
Before
JUDGE GUY BRANNAN
JUDGE JENNIFER DEAN
Between
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS Appellants
and
COLAINGROVE LIMITED
Respondent
Representation:
For the Appellants: Philip Moser KC and Andrew Macnab, of counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs
For the Respondent: Kieron Beal KC and Tom Lowenthal, of counsel, instructed by Pricewaterhouse Coopers LLP
DECISION
- Heading
- Contents
- Introduction
- Factual background
- Statutory provisions relating to the payment of additional interest
- The issues before the FTT
- The decision – the section 80 objection
- The decision – post April 2009 objection
- Grounds of appeal
- The Company’s Grounds of Appeal
- The section 80 objection - submissions (in outline) and discussion
- HMRC’s Ground 1 – The Company’s submissions
- Discussion – HMRC’s Ground 1
- HMRC’s Ground 2
- HMRC’s Ground 2 – HMRC’s submissions
- HMRC’s Ground 2 – The Company’s submissions
- Discussion – HMRC’s Ground 2
- The Company’s appeal
- The Company’s Ground 1 – the Company’s submissions
- The Company’s Ground 1 – HMRC’s submissions
- Discussion – the Company’s Ground 1
- The Company’s Ground 2: post-April 2009: EU law
- The Company’s Ground 2 – the Company’s submissions
- The Company’s Ground 2 – HMRC’s submissions
- Discussion – The Company’s Ground 2
- The Company’s Ground 3 –The Company’s submissions
- The Company’s Ground 3: HMRC’s submissions
- Discussion: The Company’s Ground 3
- Conclusions