Investment Trust Companies v Revenue and Customs Comrs

Subject Matter

RESTITUTION — Unjust enrichment — Money paid under mistake of law — Claimants paying VAT to suppliers of services — VAT subsequently found not to have been payable — Suppliers reclaiming VAT from revenue under statutory procedure and remitting moneys to claimants — Moneys refunded by revenue limited to amount paid by suppliers to revenue, net of input tax — Claimants bringing restitutionary claims against revenue for balance — Extent of revenue’s enrichment — Whether revenue enriched at claimants’ expense — Whether statutory scheme protecting revenue from common law claims — Whether scheme compatible with European Union law — Value Added Tax Act 1994 (c 23), s 80 (as amended by Finance Act 1997 (c 16), s 46 and Finance (No 2) Act 2005 (c 22), s 3)

[2017] UKSC 29; [2018] AC 275; [2017] 2 WLR 1200; [2017] 3 All ER 113; [2017] STC 985; [2017] WLR (D) 284; Case details, SC(E)

REVENUE — Value added tax — Refund — Tax overpaid by taxpayer — Claim by end consumer of VAT charged on services subsequently held to be exempt — Whether taxpayer having mistake-based restitutionary claims for unrecovered VAT — Whether revenue enriched — Whether enrichment at taxpayer’s expense — Whether enrichment unjust — Whether cause of action excluded by statute — Whether taxpayer having directly effective EU law right to reimbursement — Value Added Tax Act 1994, s 80(7)

[2015] EWCA Civ 82; [2015] STC 1280; [2015] WLR (D) 73, CA

REVENUE — Value added tax — Assessment — Claimant investment trusts paying VAT on management services— — VAT mistakenly thought to be due outside prescribed period— — Whether recoverable from defendant— — Value Added Tax Act 1994, s 80

[2013] EWHC 665 (Ch); [2013] WLR (D) 125, Ch D

Appellate History