Revenue and Customs Brief 5 (2017): final judgment in Littlewoods

This brief sets out the position of HM Revenue and Customs following the Supreme Court ruling in the case of Littlewoods Limited and others.



This brief explains the background leading to the Supreme Court judgment and HM Revenue and Customs position that statutory interest paid to claimants is adequate and it isn’t necessary for compound interest to be paid.

Published 8 December 2017