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Mr Michael Conlon QC, Ms Marie Demetriou and Mr David Scorey (instructed by McGrigors LLP) for the Claimants Mr Jonathan Swift, Mr Peter Mantle and Mr Philip Woolfe (instructed by the Solicitor for HMRC) for the Defendants Hearing dates: 9, 10, 11, 12, 13 and 16 February 2009 ____________________
It will be convenient to refer to these three alleged mistakes, although they are not definitions employed by Chalke in the particulars of claim, as "the liability mistake", "the time limit mistake" and "the simple interest mistake" respectively.
V. Core question 1: is the statutory scheme in VATA 1994 for repayment of overpaid VAT and simple interest thereon exhaustive?
VI. Core question 2: does Community law override sections 80 and 78 of VATA 1994 and require an award of compound interest to be made?
The conditions referred to at the end of that statement are, of course, the Community law principles of equivalence and effectiveness respectively.
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