December 22nd, 2015 by James Goudie KC

In Leeds City Council v HMRC [2015] EWCA Civ 1293 the Court of Appeal held that the Upper Tribunal had been correct to hold that a local authority was not entitled to repayment of overpayments of VAT that were outside the 3 year domestic time limit.   Application of that time limit did not offend EU principles of effectiveness, equivalence, certainty and legitimate expectation.

In Beckford v Southwark LBC,UKEAT/0210/14/JOJ, Langstaff J held that the Court of Appeal announcement of a 10% increase in general damages in most tort actions applied to compensation in an Employment Tribunal for injury to feelings consequent upon discrimination.

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