Use of unjust enrichment defence by commissioners – ability of court to intervene where unfair treatment of taxpayer.
Judges:
The Hon Mr Justice Jacob
Citations:
[2003] STC 1072
Jurisdiction:
England and Wales
Cited by:
Cited – UK Tradecorp Ltd, Regina (on the Application of) v Commissioners for Customs and Excise Admn 10-Nov-2004
The trader had traded in zero-rated goods, leading to a net reclaim of input tax. Having submitted a claim, it sought repayment, and interest on the sums withheld.
Held: No duty fell upon the commissioners until they had accepted the claim to . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 21 June 2022; Ref: scu.185458
