(LON/95/2510) No. 14,693.

Decision given 30 January 1997.

Recovery of overpaid tax – Unjust enrichment – Retailer – Boys socks – Change to zero-rating in April 1994 – Retailers not properly informed until May 1995 – Retailer wrongly accounted for VAT at standard rate during that period – VAT not passed on to customers – Appellant’s profits diminished by incidence of VAT – ‘Teacakes’ decision distinguished – Value Added Tax Act 1994, s. 80(3).

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