The Upper Tribunal (UT) has confirmed, in relation to cases decided by the VAT and Duties Tribunal up to 2009, that a higher rate of interest than base plus 1% could be awarded by the Tribunal. It has also confirmed that it is for the Tribunal to decide whether or not any award of repayment supplement should be deducted from the higher amount of interest. In the present case, the UT decided that the higher award of interest (at base plus 1.75%) should be paid in addition to the repayment supplement.
