UT-2024-000123 - [2025] UKUT 00360 (TCC)

At [47]-[51] the FTT summarised the main issues before it. As will be seen, we shall be dealing with these issues in a slightly different order, dealing first with the Section 80 Objection. The issues before the FTT were as follows:

“47.

The issues for us to resolve are not matters which appear to have been the subject of previous litigation and principally concern what HMRC contend to be jurisdictional objections to the application of s84(8) in the present case.    

48.

The first objection: "Post- April 2009 Objection" is that the Tribunal has no jurisdiction to award additional interest under s84(8) in respect of a decision taken on or after 1 April 2009 and/or relating to VAT repaid in respect of prescribed accounting periods after that date. 

49.

By reference to Appendix 1 the Post- April 2009 Objection would exclude interest in respect of lines 18 - 20, 23 - 24 and 27(2).  In the case of each of those lines the appealed decision post-dated 1 April 2009.  In the case of lines 19 and 24 the appealed decisions also concerned tax paid in respect of prescribed accounting periods after 1 April 2009.

50.

The second objection: "Section 80 Objection" is that we have no jurisdiction to award s84(8) Interest in respect of sums repaid following litigation of a section 80 VATA claim. 

51.

By reference to Appendix 1 HMRC contend that the Section 80 Objection would exclude interest in respect of all lines 9 - 27.  As explained further at paragraph 112 below, the Appellant contends that even if this objection represents a valid impediment to the payment of s84(8) Interest it does not operate so as to preclude interest in respect of lines 9 - 16.”