[2009] EWHC 364 (Ch).

Chancery Division.

Lewison J.

Judgment delivered 14 January 2009.

Value added tax – Appeal – Tribunal – Practice and procedure – Overpayment – Repayment claim – Compund interest – HMRC not receiving notification of hearing of application to strike out appeal – HMRC unprepared to deal with application at hearing – Tribunal proceeding to hear and dismiss application – Whether serious procedural irregularity causing injustice – HMRC's appeal allowed – Value Added Tax Tribunal Rules 1986 (SI 1986/590), r. 6, 23.

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