Burton (HM Collector of Taxes) v Mellham Ltd (2006)
Judgment Date: 15 Feb 06
Summary Failure to pay advance corporation tax did not carry a statutory liability to pay interest forever afterwards if the principal liability had been discharged or satisfied otherwise than by payment. Facts The appellant company (M) appealed against the decision ((2003) EWCA Civ 173) that the respondent Revenue was entitled to interest...