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.

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