Litigation Recent Decisions 30/08/94

Interest on overdue tax

R v Inland Revenue Commissioners, Ex Parte Barker And Another (1994) (QBD (Latham J) 22.6.94.)

Summary: Date on which interest on unpaid tax begins to accrue is not altered by subsequent events.

Application for judicial review of assessment to tax charging interest from the date of an original assessment notwithstanding later subsequent events reducing the sum which the Revenue claimed, dismissed.