Commentary

V20.172 Unjust enrichment

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.172 Unjust enrichment

Part V20 Landfill tax | Commentary

V20.172 Unjust enrichment

Where a registered person seeks repayment of an amount overpaid to HMRC, HMRC may raise the defence of unjust enrichment1. The burden of proving unjust enrichment rests with HMRC.

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