- The case concerns whether additional interest under section 84(8) Value Added Tax Act 1994 (now repealed) is payable for appeals made after 1 April 2009 and in respect of section 80 VATA claims.
- HMRC (the Appellants) and Colaingrove Limited (the Respondent) presented arguments regarding entitlement to such interest.
- The Tribunal considered statutory provisions, factual background, and submissions from both parties.
- The decision addresses objections related to section 80 and post-April 2009 appeals, as well as the grounds of appeal from both HMRC and Colaingrove Limited.
- The judgment was delivered by Judge Guy Brannan and Judge Jennifer Dean on 21 October 2025.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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