RCB/5/09 Marks & Spencer Plc v CRC [2009] UKHL 8—judgment of the House of Lords—VAT claims made before 26 May 2005 no longer subject to unjust enrichmentRevenue & Customs Brief, Issue 5. 18 February 2009BackgoundWhere a business has accounted for too much VAT and makes a claim to recover it, HM Revenue & Customs (HMRC) can refuse to pay that claim if they can show that payment would unjustly enrich the claimant. However, until the law was changed in 2005, this unjust enrichment defence could only be used against a specific category of claimants. This meant that it was
Revenue & Customs Brief, Issue 5. 18 February 2009
Where a business has accounted for too much VAT and makes a claim to recover it, HM Revenue & Customs (HMRC) can refuse to pay that claim if they can show that payment would unjustly enrich the claimant. However, until the law was changed in 2005, this unjust enrichment defence could only be used against a specific category of claimants. This meant that it was
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