Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Damages definition

What does Damages mean? In legal practice, damages are a money award ordered by a court to compensate a claimant (England & Wales, Northern Ireland) or pursuer (Scotland) for loss caused by breach of contract, tort/delict or a statutory wrong. The remedy is developed mainly by case law across the UK and Ireland, with some statutory modification. The aim is primarily compensatory: in tort/delict, to put the person in the position they would have been in but for the wrong; in contract, to protect the expectation interest (and sometimes the reliance interest). Heads of loss include general and special damages (common in personal injury),...

Overpaid UK tax: repayment interest, restitution and damages (EU law pre‑2021); VAT harmonisation, Littlewoods; and corporation tax on restitution interest

Published by a LexisNexis Tax expert

Practice notes

This Practice Note is about:

a taxpayer’s entitlement to interest on refunds of tax paid in excess, whether under a statutory framework, the common law (notably the law of restitution), or EU law, retained eu law, or assimilated law
the corporation tax charge applicable to restitution interest
for tax overpaid before 31 December 2020, the EU law question of whether such overpayments may give rise to a right to damages

This Practice Note cites EU-derived legislation and case law. The UK ceased to be an EU Member State on 31 January 2020. From that date an implementation period applied, during which the UK continued, for many purposes, to be treated as a Member State and remained subject to EU law. The implementation period ended at 11 pm on 31 December 2020. At that point, a body of EU-derived rights and legislation—called retained EU law (REUL)—was converted into domestic UK law. On 1 January 2024, any REUL still in force after the end of 2023 was reclassified as assimilated law...

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Shanzé Shah

Old Square Tax Chambers

Shanzé is developing a busy and broad-ranging practice across all areas of tax law. She advises on both contentious and non-contentious matters, with particular experience in Inheritance Tax, Capital Gains Tax, Income Tax, VAT, SDLT, domicile and residence, the taxation of charities and trusts, and private client matters including wills.In 2025, Shanzé completed a secondment in the private wealth and tax team of a leading private client law firm, where she gained valuable experience advising high-net-worth individuals, trustees, and charitable bodies. Prior to specialising in tax, she worked at the Government Legal Department and gained legal experience across multiple jurisdictions, including China, India, Canada, and Greece. Shanzé is a member of the Attorney General’s Junior Junior Panel and has experience successfully appearing in court unled. She is regularly instructed in advisory work and litigation across a wide range of tax disputes and...

Web page updated on 21/05/2026

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