VDT VALUE ADDED TAX – claim for refund of tax incorrectly accounted for to Respondents – VATA 1994 s 80(3) to (3C) – unjust enrichment – whether VAT ‘passed on’ – no – whether repayment ‘unjust’ – no – appeal allowed.
Citations:
[2005] UKVAT V18952
Links:
VAT
Updated: 30 June 2022; Ref: scu.225078
