R (on the application of Mobile Export 365 Ltd & Anor) v Revenue and Customs Commissioners.  BVC 685
 EWHC 311 (Admin).
Queen’s Bench Division (Administrative Court).
Judgment delivered 14 February 2006.
Value added tax – Supply of goods or services – Repayment – Revenue initially refusing repayment – Revenue conceding repayment due following ECJ judgment – Parties agreeing interest due on repayment – Court determining rate of interest payable and date from which interest to run.
This was an application to the High Court to determine the rate at which and the dates from which interest would run on repayments of VAT made by Customs to the taxpayer in connection with the sale of mobile phones outside the UK.
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