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Taxation: VAT

Volume 708: debated on Wednesday 11 March 2009


Asked by

To ask Her Majesty's Government what action they will take regarding VAT claims made on or before 31 March 2009, in the light of the judgment of the House of Lords in Marks and Spencer plc v Her Majesty's Commissioners of Customs and Excise (UKHL 8). [HL1954]

As a result of the House of Lords decision, claims made before 26 May 2005 will not be subject to the unjust enrichment defence. Following a change in the law, claims made on or after 26 May 2005 will be refused if the payment would lead to the unjust enrichment of the claimant.