MAN (97/465)

No. 15,527

Decision given 21 May 1998.

Output tax – Recovery of tax overpaid through mistake of law – Payment by landlord for surrender of lease – VAT charged and accounted for by tenant on supply – Further amount paid to tenant by developer – Omission by appellant to account for tax on supply – Repayment of overpaid tax claimed by tenant under principle of Lubbock Fine & Co v C & E Commrs (Case C-63/92) [1993] BVC 287 – Defence of unjust enrichment raised by Customs – Whether non-payment of tax on payment by developer proper basis for defeating defence – Value Added Tax Act 1994, s. 80(1) and (3).

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