The most recent version of the Finance Bill 2015 making its way through Parliament (published on 21 October 2015) introduces a new special rate of corporation tax for restitution interest paid by HMRC to companies. Where certain conditions are satisfied and, notably, where the rate of interest is greater than the statutory rate, interest payable by HMRC to companies will be treated as restitution interest subject to a ringfenced 45% corporation tax charge. HMRC will collect this tax at source when making payments to the companies. The new measures are not the first time the UK has sought to introduce legislation limiting claims made by taxpayers, particularly claims based on EU law. It remains to be seen whether they would survive the scrutiny of domestic or European courts.