[2013] UKUT 109 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

[The appeal against this decision is reported at [2014] BVC 6.]

Roth J.

Decision released 28 February 2013.

VAT – What constitutes a new claim as compared to an amended claim under VATA 1994, s. 80 – Whether HMRC can rely on a defence of unjust enrichment in relation to claims made after 26 May 2005 – Application of EU principles of effectiveness, equal treatment and fiscal neutrality.

  The statutory defence of unjust enrichment was available to HMRC in respect of claims for repayment of overpaid output VAT after 26 May 2005.


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