England and Wales Case Law

Baines & Ernst Ltd v HM Revenue & Customs

Baines & Ernst Ltd v HM Revenue & Customs [2006] EWCA Civ 1040 (25 July 2006)

Court of Appeal considered HMRC’s unjust enrichment defence to a VAT repayment claim by a debt management company, focusing on whether VAT had been passed on.

• Value added tax (vat)
• Unjust enrichment
• Exemption from vat
• Passing on of tax
• Restitution
• Vat

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Marlow Gardner & Cooke Ltd (Directors' Pension Scheme) v Revenue & Customs

The High Court upheld a VAT Tribunal decision that Net Support had validly elected to tax property and that late notification could take effect retrospectively.

• Vat election
• Notification requirements
• Retrospective effect
• Exemption from vat
• European directive compliance
• Vat-election

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