Unjust Enrichment

08 Feb 2007 | by Peter Mantle

Article first published in The Tax Journal, 29 January 2007

Has there been a sea-change?  In HMRC v Baines & Ernst the Court of Appeal had one of its first opportunities to consider the VAT unjust enrichment defence.  The Court told HMRC that it had adduced no evidence to prove ‘passing on’.  An experienced VAT Tribunal and the High Court had both concluded that the unjust enrichment defence had been proved by HMRC,