[2006] EWCA Civ 1040.

Court of Appeal (Civil Division).

May, Gage and Lloyd L JJ.

Judgment delivered 25 July 2006.

Value added tax – Input tax – Repayment – Unjust enrichment – Debt management services – Supply originally classified as standard-rated but subsequently accepted by Customs to be exempt – Whether repayment would unjustly enrich taxpayer – Value Added Tax Act 1994, s. 80(1), (3).

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