Littlewoods questions

“The Littlewoods Ireland website proudly proclaims that it is Ireland’s leading online store. Since 1923, Littlewoods ran a mail- and phone-order catalogue sales business; and it is now the brand name of a successful internet retail sales company. Littlewoods are also the plaintiffs in an interesting case involving restitution of overpaid taxes. In Littlewoods Retail Ltd v HM Revenue and Customs [2010] EWHC 1071 (Ch) (19 May 2010), 15 claimants within the Littlewoods group of companies claimed compound interest amounting more than £1 billion on overpayments of VAT between 1973 and 2004. Subject to the outcome of a reference to the Court of Justice of the European Union (CJEU), their claim failed. In [2010] EWHC 2771 (Ch) (04 November 2010) Vos J has now decided on the questions to be referred to the CJEU …” (Cearta, 9 November)

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