Unjust enrichment
Credit note
Case Law –
Lamdec Ltd. [1991] BVC 721
Credit of overstated or overpaid VAT
Arrangements for reimbursing customers
Generally
Interest paid due to official error
Commentary –
Indirect Tax Reporter ¶60-680
Recovery of tax wrongly levied
Case Law –
Investment Trust Companies (in Liquidation) (A3/2013/2066 and A3/2013/2070) v Revenue and Customs Commissioners [2015] BVC 10
;
Lady & Kid A/S & Ors v Skatteministeriet (Case C-398/09). [2012] BVC 83
Refund of VAT improperly invoiced
Repayment of overpaid VAT
Generally
Case Law –
Baines & Ernst Ltd v Customs and Excise Commissioners. [2006] BVC 28
;
Baines & Ernst Ltd v Revenue and Customs Commissioners. [2006] BVC 719
;
British Association of Leisure Parks, Piers and Attractions Ltd v Revenue and Customs Commissioners. [2013] BVC 1,610
;
Computeach International Ltd. [1995] BVC 931
;
Customs and Excise Commissioners v McMaster Stores (Scotland) Ltd. [1995] BVC 406
;
Customs and Excise Commissioners v National Westminster Bank plc. [2003] BVC 633
;
Daynes & Anor. [1994] BVC 664
;
Global Self Drive Ltd. [2006] BVC 2,020
;
Grantham Cricket Club (No. 3). [1998] BVC 2,272
;
Marks & Spencer plc (No. 2). [1997] BVC 2,255
;
Marks & Spencer plc v Customs and Excise Commissioners (Case C-309/06). [2008] BVC 577
;
Marks & Spencer plc v Customs and Excise Commissioners. [2000] BVC 35
;
Marks & Spencer plc v Customs and Excise Commissioners. [2009] BVC 106
;
Marks & Spencer plc v Customs and Excise Commissioners; University of Sussex v Customs and Excise Commissioners. [2004] BVC 151
;
Marks & Spencer plc v. Customs and Excise Commissioners. [1999] BVC 107
;
Marks & Spencer plc. [1997] BVC 2,243
;
McMaster Stores Scotland Ltd (in receivership). [1995] BVC 1,061
;
National Provincial Building Society. [1996] BVC 2,783
;
National Westminster Bank plc. [2003] BVC 2,271
;
Norman Allen Group Travel Ltd. [1996] BVC 2,857
;
Northampton Theatres Trust Ltd. [2006] BVC 2,587
;
RIBA Publications. [1999] BVC 2,201
;
Reed Employment Ltd v Revenue and Customs Commissioners. [2013] BVC 1,593
;
Sunningdale Golf Club [1997] BVC 2,400
;
Systems Aluminium Ltd [2013] TC 02616
Local authorities
Commentary –
Indirect Tax Reporter ¶51-360
Restricted repayment
Commentary –
Indirect Tax Reporter ¶55-240
;
Indirect Tax Reporter ¶55-432