(LON/95/2510) No. 14,692.

Decision given 30 January 1997.

Unjust enrichment – Recovery of overpaid VAT wrongly paid on supplies of ‘teacakes’ from 1973 until 1994 – Whether the repayment would unjustly enrich the appellant – Whether the appellant ‘passed on’ the VAT to its customers – Whether appellant’s sales and profits were reduced because of the wrongful charge to VAT – Value Added Tax Act 1994, s. 80(3).

  The issue was whether the appellant was entitled fully to reclaim VAT which it had wrongly accounted for on the sale of ‘teacakes’ or whether the appellant would be unjustly enriched by such a claim.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.