Littlewoods Retail Ltd and others v Revenue and Customs Commissioners

Where tax has been levied in breach of EU law, the taxpayer's EU-law right to an adequate indemnity for the loss of use of the money requires the national remedy to provide compound (not merely simple) interest, and the statutory scheme for recovery of overpaid VAT could not exclude a common-law restitutionary claim for the use value of the money if to do so would breach EU law.