LON (97/1055)

No. 15,983

Decision given 10 March 1999.

Recovery of overpaid tax – Unjust enrichment – Standard-form building contracts incorrectly standard-rated – Error caused by incorrect ruling by commissioners – VAT passed on to purchasers – No consequential loss to appellant – Profits accruing to appellant covenanted up to charity – Whether appellant unjustly enriched – Value Added Tax Act 1994, s. 80(3)–(3C).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.