Case Preview: Commissioners for Her Majesty’s Revenue and Customs v Investment Trust Companies (In Liquidation) and others
25 Monday Jul 2016
In May, the Supreme Court heard submissions in a case concerning the payment of VAT that was, in fact, not due. Despite the existence of a statutory mechanism by which such money could be reclaimed from HMRC, the claimants were still left out of pocket. Could a claim in unjust enrichment come to their rescue?