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VAT: unjust enrichment

24 February 2009
Issue: 4196 / Categories: News , VAT
Defence will no longer be used against any claim made before 26 May '05

In light of the recent House of Lords judgment in Marks & Spencer plc v CRC HMRC have published Revenue & Customs Brief 5/09.

In that they announce that the unjust enrichment defence will no longer be used against any claim made before 26 May 2005 (the date on which the law was amended to remove the discrimination referred to above).

Claims made before 26 May 2005 that were refused by HMRC on the grounds of unjust enrichment and which have still not been settled will now be paid subject to verification.

Claims where the unjust enrichment defence was not challenged or was upheld in the courts may be resubmitted for consideration subject to the relevant time limits.

As a result of the change in the law made in the Finance (No 2) Act 2005 which applies the unjust enrichment defence to...

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