[2003] EWHC 1822 (Ch).

Chancery Division.

Jacob J.

Judgment delivered 29 July 2003.

Value added tax – Repayment – Unjust enrichment – Car leasing companies – Change of VAT treatment of manufacturers’ bonuses – Taxpayer claimed repayment of VAT – Claim refused on ground of unjust enrichment – Taxpayers in similar position had made successful claims for repayment – Customs appealed against tribunal decision allowing taxpayer’s appeal against refusal – Whether Customs had treated taxpayer unfairly and failed to establish defence of unjust enrichment – Value Added Tax Act 1994, s. 80(3), 83(t), 84(10).

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