A & V Building Solution Limited v J & B Hopkins Limited

Rejected A & V's request to correct an alleged error in the amount already paid by J&BH.

The court lacked jurisdiction to correct the 'error' as it was a matter already decided in the Fifth judgment and not properly raised as a correction.

Awarded VAT at 20% on 5.66% of the remaining sum due, totaling £1,069.22.

Based on the parties' agreement and documentation provided by J&BH regarding the application of VAT in the project, which was largely zero-rated with a small portion subject to the standard rate. Liberty to apply for variation within 6 months if HMRC disagrees with the application of the rate.

Deferred the decision on the CIS deduction.

The court deemed this issue relevant to a potential stay of execution and requested further evidence at a later stage on the implications of the CIS deduction on the amounts due and when they should have been paid.

Rejected J&BH's argument to limit interest on Mr. Blizzard's fees to the net amount.

This argument should have been raised during the Sixth judgment's consideration or as a correction to it; it was deemed too late to raise this point.

Deferred the determination of the final sums due and payment schedule until after costs are decided.

The final sums depend heavily on the court's cost orders.