Supreme Court ruling in Littlewoods

Has the UK’s Brexit vote marked a shift in the approach of the UK courts as to whether EU law rights might override our domestic statutory regime? For those curious to settle this question the Supreme Court judgment in Littlewoods Ltd & Others v HMRC [2017] UKSC 70 has been eagerly awaited. There have been growing signs of a more protective approach to the upholding of Parliament’s intention against the threat of encroachment by EU law. Nevertheless in this case not only had Henderson J found in the High Court that the UK statutory interest regime for VAT reclaims in VATA 1994 s 78 was contrary to EU law but that decision had been upheld by the Court of Appeal. So how would Parliamentary intention fare against such...