John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
| Jurisdiction | UK Non-devolved |
| Neutral Citation | [2009] UKUT 175 (TCC) |
| Date | 2009 |
| Year | 2009 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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4 cases
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Littlewoods Ltd and Others v HM Revenue and Customs
...40 On 15 th September 2009, the Upper Tribunal (Tax and Chancery) (Warren J (P) and Judge Bishopp) decided John Wilkins (Motor Engineers) Ltd. v. Revenue and Customs Commissioners [2009] STC 2485 (“ John Wilkins”). The claimants sought compound interest on overpaid VAT, on the basis that th......
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PNPF Trust Company Ltd v Taylor & Others
... ... Mr John Martin QC and Mr John Stephens (instructed by ... to self-employed pilots by the Inland Revenue. Although taxed on their earnings on the usual ... and Upper Tribunal Judge Bishopp in John Wilkins (Motor Engineers) Ltd & others v HMRC [2009] ... ...
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Littlewoods Retail Ltd and Others v HM Revenue and Customs
...STC 2418 could, if it wished, hear argument on an appeal on issue 1 in this case at the same time as it dealt with related issues in the John Wilkins 10 It seems to me that there are a number of significant case management disadvantages in allowing an appeal from issue 1 to proceed at the s......
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John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
...case. The taxpayers had appealed to the Court of Appeal from a decision of the Tax and Chancery Chamber of the Upper Tribunal ([2009] UKUT 175 (TCC); [2009] BVC 1503) that they were not entitled under s. 78 of the Value Added Tax Act 1994 to recover compound interest on overpayments of VAT.......