LOOKERS PLC & ORS. -V- HMRC

This is a test case brought by participants in the motor industry against the Commissioners seeking compound interest in respect of amounts of VAT overpaid to the Commissioners during a period going back to the 1970s. The judge at first instance had ruled that the claims brought in the VAT Tribunal were out of time. This was overruled by the Court of Appeal.

Laurence Rabinowitz QC acted for Lookers, one of the successful test claimants.

The full text of the Judgment is available here