Revenue and Customs Commissioners v Moorbury Ltd.  BVC 1,553
 UKUT 360 (TCC).
Upper Tribunal (Tax and Chancery Chamber).
Decision released 23 September 2010.
Value added tax – Overpayment – Input tax – Educational institution entering into scheme for recovery of input tax on building works – Scheme conceded to be abusive – Redefinition in accordance with Halifax principles – Whether HMRC required to undertake complete redefinition – Whether taxpayer required to make claim for overpaid tax – First-tier Tribunal deciding that complete redefinition required – HMRC required to reimburse any overpaid VAT without claim – HMRC appeal dismissed – Value Added Tax Act 1994, s. 80.