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Henderson J held that the HMRC was enriched by the full VAT amount at the expense of the ITCs. The unjust factor was the mistake of law that the VAT was due, and there was a causal link between the mistake, the payments and the
Commissioners’ enrichment. But the claims were all barred by VATA 1994
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from the HMRC. The managers usually got paid by fees plus VAT. It was thought that there was no exemption possible, and VAT was charged at a standard rate. But then, the ECJ said in 2007, the services should have been exempted from VAT since 1 January 1990. The litigation had begun in 2004, and at
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UKHL 2, more refund claims were allowed going back to 4 December 1996. ITC claimed they had a remedy for restitution, that this claim was not excluded by the VATA 1994 section 80(7), and that EU law gave an effective right to reimbursement.
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section 80(4) installed a three year limitation period. HMRC repaid net amounts (because s 80(2A) required a set off from deductions of input tax already made for supplying services). After
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The
Investment Trust Companies (ITC), closed-end investment trusts that got investment management services from management companies, sued to recover overpaid
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section 80(7), whose purpose was a strict time limit. As end users of management services, ITC could have rights under EU law, following
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that point, the managers claimed VAT refunds from 2001 to 2004. The claims were not made for earlier accounting periods because the
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case, concerning to what extent enrichment of the defendant must be at the expense of the claimant.
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103:. There should be a direct remedy, but subject to limitation defences. These were
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Fleming (t/a
Bodycraft) v Customs and Excise Commissioners
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claims, and there was no need to confine the claimant to
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161:BP Exploration Co (Libya) Ltd v Hunt (No 2)
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246:Banque Belge pour l’Etranger v Hambrouck
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216:Roxborough v Rothmans of Pall Mall Ltd
231:Kingstreet Invest Ltd v New Brunswick
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204:Kleinwort Benson Ltd v Birmingham CC
189:Trustee of FC Jones and Son v Jones
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368:English unjust enrichment case law
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389:
274:Investment Trust Companies v HMRC
55:Investment Trust Companies v HMRC
21:Investment Trust Companies v HMRC
279:[2012] EWHC 458 (Ch)
378:2012 in United Kingdom case law
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339:English unjust enrichment law
328:English unjust enrichment law
60:English unjust enrichment law
174:Lipkin Gorman v Karpnale Ltd
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373:High Court of Justice cases
316:Brown and Davis v Galbraith
294:[2014] EWCA Civ 360
259:FII Group Litigation v HMRC
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47:Expense of the claimant
264:[2012] UKSC 19
179:[1988] UKHL 12
221:[2001] HCA 68
58:EWHC 458 (Ch) is an
289:Relfo Ltd v Varsani
151:Sources for expense
110:Francovich v Italy
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362:Categories
350:References
29:High Court
319:1 WLR 997
113:damages.
307:2 Ch 277
250:1 KB 321
165:2 AC 352
117:See also
101:Reemtsma
90:Judgment
42:Keywords
34:Citation
235:1 SCR 3
97:Danfoss
345:Notes
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66:Facts
26:Court
326:See
99:and
72:VAT
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144:e
137:t
130:v
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