Reed Employment Ltd v Revenue and Customs Commissioners  BVC 6
 EWCA Civ 32
Court of Appeal (Civil Division)
Lady Justice Arden, Lord Justice Aikens, and Lord Justice Vos.
Judgment delivered 23 January 2014.
Value added tax – Claims under Value Added Tax Act 1994 (‘VATA 1994’), s. 80 for recovery of overdeclared output tax – Whether HMRC can rely on a defence of unjust enrichment in relation to claims made after 26 May 2005 – Compatibility of UK legislation with EU law principles of equal treatment, fiscal neutrality and effectiveness.