Darren Burrows

Darren Burrows

Senior Clerk
+44 (0)20 7520 4611
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Jackie Ginty

Jackie Ginty

First Deputy Senior Clerk
+44 (0)20 7520 4608
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Rob Smith

Rob Smith

Deputy Senior Clerk
+44 (0)20 7520 4612
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LOOKERS PLC & ORS. -V- HMRC

This is a test case brought by participants in the motor industry against the Commissioners seeking compound interest in respect of amounts of VAT overpaid to the Commissioners during a period going back to the 1970s. The judge at first instance had ruled that the claims brought in the VAT Tribunal were out of time. This was overruled by the Court of Appeal.

Laurence Rabinowitz QC acted for Lookers, one of the successful test claimants.

The full text of the Judgment is available here