Commissioners of Customs and Excise v Cresta Holidays Ltd and Others: ChD 5 Apr 2001

Travel operators sold insurance on behalf of insurance companies who paid on Insurance Premium Tax. The level of tax was raised, but the increase was later found to be unlawful state aid. The operators sought a refund of the tax overpaid from the Commissioners. Such a claim could be made only under one of two provisions. One related to claims before payment, and the second to restitution. Since the claimants had not themselves paid the tax, there was no restitution, and the claim failed.
Gazette 05-Apr-2001, [2001] EWCA Civ 215
Bailii

Updated: 17 December 2020; Ref: scu.79376