VAT – unjust enrichment – debt management services – originally classified as standard rated but following tribunal decision in appeal by Debt Management Associates (Decision No 17880) accepted by Customs as two discrete exempt services – Customs further acceptance that VAT on appellants initial service did not result in unjust enrichment -whether VAT paid on appellants management services would result in its being unjustly enriched – finding on facts that it would – appeal dismissed
[2004] UKVAT V18769
Bailii
England and Wales
Updated: 16 October 2021; Ref: scu.216104