The Littlewoods v HMRC litigation reached the Supreme Court this week. Jonathan Swift KC argued the appeal for HMRC. The Court heard argument on Littlewoods’ claim that under EU law it was entitled to over £1bn in interest on overpaid VAT. The hearing finished yesterday; the Court reserved judgment, but stated that it intended either to allow HMRC’s appeal, or make a reference to the European Court of Justice. Judgment is expected in the autumn.
