Originally printed inInternational Tax Reviewon 4 April 2014
By Robert Waterson & Samantha Wilson
The taxpayer can claim a resounding victory in the third round of the long-running Littlewoods interest case in which judgment was handed down in the High Court in London on March 28 (Littlewoods Retail Limited and others v Commissioners for HMRC [2014] EWHC 868 (Ch)).
Though the background to Littlewoods is concerned with the recovery of unlawfully levied VAT, the decision is rooted in the application of general principles of EU law. The judgment therefore has important and positive implications for all taxpayers who have sought recovery of taxes paid but not due under rights derived from, or freedoms guaranteed by, the European Treaty.
Continue reading on International Tax Review (subscription required).
