The Court of Appeal has handed down judgment in Evonik UK Holdings Ltd v HMRC [2025] EWCA Civ 1392.
The case concerns the approach that should be taken to the making of awards of interest under a final order where (i) a previous order for summary judgment on part of the claim has been set aside on appeal; but (ii) the overall claim as finally established exceeded the summary judgment previously obtained.
The Court of Appeal upheld the approach of Richards J, which had been to treat the amount paid under the summary judgment as a partial satisfaction of the claimant’s entire claim and for credit to be made against interest in priority to principal. HMRC’s competing approaches, which would have limited the claimant’s recovery, were rejected.
Jonathan Bremner KC appeared for the claimant, instructed by Joseph Hage Aaronson and Bremen LLP.
View Judgment