This appeal concerned whether HMRC could rely on the unjust enrichment defence in s 80(3) Value Added Tax Act 1994 in relation to a claim (an overpayment of VAT). The appellant, a public body, contended that it would not be enriched because any amount repaid would remain for the benefit of the public.
HMRC denied the appellant’s four claims for approximately £1.7m, which was paid by it to HMRC on a mistaken understanding that this was VAT due. The four claims related to the sale of privately owned
