Colaingrove Limited v HMRC [2025] UKUT 00360 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Guy Brannan and Judge Jennifer Dean on 21 October 2025

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
22 October 2025
Category:
Tax
Release date:
21 October 2025

Read full decision: Colaingrove Limited v HMRC

VALUE ADDED TAX - claim to additional interest under section 84(8) Value Added Tax Act 1994 (now repealed) - whether entitlement arises for post 1 April 2009 appeals – whether entitlement arises in respect of section 80 VATA claims

Updates to this page

Published 22 October 2025