Group Litigation Orders
Group Litigation Order
Ref No: 59
Name of Group Litigation Order: VAT Interest Cars ("VIC") Group Litigation
Date of Order: 28/06/07
Judge: Mr Justice Henderson
Court: High Court of Justice , Chancery Division
Managing Court: High Court of Justice , Chancery Division
Lead Solicitors:
McGrigors LLP, 5 Old Bailey, London, EC4M 7BA DX 227 Chancery Lane
Tel: 0207 054 2500 (Ref: Jason Collins)
Defining Issues:
To determine whether the claimants, being motor vehicle dealers who made successful claims for the refund of VAT for periods between 1973 and 1996, are entitled to a remedy to restore them to the position that they would have been in had they not paid overpaid VAT; and if so, is that remedy to be effected by a) the payment of money to represent the difference between simple interest already paid by HM Revenue & Customs and compound interest or b) some other remedy, and, if so, what?