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HMRC Brief 20/14 - HMRC"s position following the High Court Judgment in Littlewoods Retail Ltd and Ors

The brief explains HMRC’s position following the judgment in Littlewoods Retail Ltd & Ors v R & C Commissioners [2014] EWHC 868 (Ch) handed down on 28 March 2014, where the High Court found against HMRC deciding that Littlewoods’ claim for additional interest succeeded in full. HMRC will appeal against the judgment as they do not agree with it and consider it to be at odds with the requirements of European law and how Parliament intended VAT law to work say Harris & Co accountants Northampton


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