MAN (94/531)

No. 14,017

Decision given 11 March 1996.

Unjust enrichment – Whether the appellant was unjustly enriched by repayment to it of VAT on ‘deeds production fees’ – Value Added Tax Act 1994, s. 80.

  The issue was whether a claim for repayment of VAT that the appellant had wrongly charged on deeds production fees, which were fees charged to solicitors on the supply of title deeds, was barred because the appellant would be unjustly enriched by receipt of such payment.

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