[2008] EWHC 2622 (QB).

Queen’s Bench Division.

Sir Charles Gray.

Judgment delivered 31 October 2008.

Value added tax – Appeal – Practice and procedure – Stay of proceedings – Discretion of court – Overpayment – Refund – Compound interest – Taxpayer companies challenging refusal of Customs to refund overpayment of VAT – Customs applying for stay of proceedings pending outcome of separate case – Whether court should exercise discretion to stay proceedings – Customs' application dismissed.

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