Alternative provision

Commentary – Indirect Tax Reporter ¶60-680
Case Law – R (on the application of Elite Mobile plc) v Customs and Excise Commissioners. [2005] BVC 144

Appeals

Commentary – Indirect Tax Reporter ¶60-680

Cases

Error and advice by HMRC

Commentary – Indirect Tax Reporter ¶60-690
HMRC Guidance – Notice 700

Input tax and non-business use

Commentary – Indirect Tax Reporter ¶60-690

Interest due to delayed agreement of input tax claim

Commentary – Indirect Tax Reporter ¶60-690

Claim by number of non-VAT grouped subsidiaries

Case Law – Barratt Homes Ltd. [2000] BVC 2,257

Compound interest

Case Law – FJ Chalke Ltd & Anor v Revenue and Customs Commissioners (VAT Interest Cars Group Litigation). [2010] BVC 573 ; FJ Chalke Ltd & Anor v Revenue and Customs Commissioners. [2009] BVC 486 ; John Wilkins (Motor Engineers) Ltd & Ors v Revenue & Customs Commissioners. [2009] BVC 1,503 ; John Wilkins (Motor Engineers) Ltd & Ors v Revenue & Customs Commissioners. [2010] BVC 948 ; John Wilkins (Motor Engineers) Ltd & Ors v Revenue and Customs Commissioners. [2011] BVC 246

Conditions for paying interest to taxpayer

Commentary – Indirect Tax Reporter ¶60-680

Delayed

Case Law – American Express Bank Ltd. [1993] BVC 806 ; NDF Administration Ltd. [2004] BVC 2,030 ; Specsavers Optical Group. [2003] BVC 2,392

Direct tax liability

Commentary – Indirect Tax Reporter ¶6-190 ; Indirect Tax Reporter ¶60-680

Entitlement

Case Law – Alan Glaves International Ltd. [2000] BVC 2,019 ; Avco Trust plc. [2000] BVC 2,090 ; CGI Pension Trust Ltd. [1999] BVC 2,152 ; Freemans plc. [2001] BVC 2,188 ; The Chartered Institute of Bankers. [1998] BVC 2,344

Excess, recovery

Commentary – Indirect Tax Reporter ¶58-000

Generally

Commentary – Indirect Tax Reporter ¶60-680

Input tax claims

Apportionment requirement

Case Law – North East Media Development Trust Ltd. [1996] BVC 2,203

Delayed agreement

Case Law – R (on the application of UK Tradecorp Ltd) v Customs and Excise Commissioners. [2005] BVC 128

Interaction of repayment supplement with interest

Commentary – Indirect Tax Reporter ¶60-667

Items not attracting interest from HMRC

Commentary – Indirect Tax Reporter ¶60-680

Local authorities

Generally

Commentary – Indirect Tax Reporter ¶51-090

Unregistered bodies

Commentary – Indirect Tax Reporter ¶52-725

Period interest due

Applicable period for charging interest

Commentary – Indirect Tax Reporter ¶60-685

Generally

Commentary – Indirect Tax Reporter ¶60-685

HMRC's enquiries

Commentary – Indirect Tax Reporter ¶60-685

Period for charging interest under FA 2009

Commentary – Indirect Tax Reporter ¶60-685

Proposed harmonisation of interest payable by HMRC

Commentary – Indirect Tax Reporter ¶60-680

Rates

Checklist and period of application

Commentary – Indirect Tax Reporter ¶60-680

Minimum 0.5 per cent rate

Commentary – Indirect Tax Reporter ¶60-680

Recovery of overpaid interest

Commentary – Indirect Tax Reporter ¶58-000 ; Indirect Tax Reporter ¶60-680

Set-off of payments due to and by HMRC

Commentary – Indirect Tax Reporter ¶60-680

Simple or compound interest

Case Law – Littlewoods Retail Ltd & Ors v R & C Commrs (Case C-591/10). [2012] BVC 498 ; Littlewoods Retail Ltd & Ors v Revenue and Customs Commissioners. [2010] BVC 673 ; Littlewoods Retail Ltd & Ors v Revenue and Customs Commissioners. [2011] BVC 14 ; Revenue and Customs Commissioners v RSPCA & Anor; Revenue and Customs Commissioners v ToTel Ltd. [2007] BVC 546

Treatment as amount due by way of credit

Commentary – Indirect Tax Reporter ¶60-680

Unjust enrichment

Commentary – Indirect Tax Reporter ¶60-680