Woolwich Equitable Building Society v Inland Revenue Commissioners.  BTC 268
Court of Appeal (Civil Division).
Glidewell, Ralph Gibson and Butler-Sloss L JJ.
Judgment delivered 22 May 1991.
Income tax – Interest – Money paid under unauthorised demand for tax – Building society paid sum demanded under regulations pending outcome of judicial review proceedings – Regulations held to be ultra vires – Revenue repaid sum with interest from date of judgment – Whether building society entitled to interest from date when sum paid – Supreme Court Act 1981, sec. 35A.