Woolwich Building Society v Inland Revenue Commissioners.  BTC 470
House of Lords.
Lord Keith of Kinkel, Lord Goff of Chieveley, Lord Jauncey of Tullichettle,
Lord Browne-Wilkinson and Lord Slynn of Hadley.
Judgment delivered 20 July 1992.
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.