[2015] EWHC 118 (Ch)

High Court (Chancery Division)

Croner-i understands this decision is to be appealed. [See related appeals reported at [2011] BTC 83 and [2013] BTC 751.]

Mr Justice Henderson

Decision released 26 January 2015

Calculation of compound interest – Treatment of unlawful ACT – Entitlement to recover compound interest – Calculation of the required credit under Income and Corporation Taxes Act 1988, (ICTA 1988), s. 231 – Treatment of excess FII carried back – Late payment interest.

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