[2005] EWHC 2300 (Ch)

Chancery Division.

Warren J.

Judgment delivered 25 October 2005.

Value added tax – Input tax – Repayment – Unjust enrichment – Debt management services – Supply originally classified as standard-rated subsequently accepted by Customs as two discrete exempt supplies – Acceptance by Customs that VAT on taxpayer’s initial service did not result in unjust enrichment – Whether VAT paid on taxpayer’s management services would unjustly enrich taxpayer – Value Added Tax Act 1994, s. 80(1), (3).

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