VAT – claim for repayment of VAT wrongly paid – whether HMRC can rely upon s80(3) VATA defence against a public body – yes – whether Appellant would be ‘unjustly enriched’ – yes – appeal dismissed
Citations:
[2022] UKFTT 95 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 07 May 2022; Ref: scu.675676