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.

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