HMR Commissioners v Investment Trust Companies (in liquidation), [2017] UKSC 29

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Summaries

Summary Under

investment funds had valid unjust enrichment claims against a supplier who had charged VAT on an exempt supply

The Lead Claimants, who were investment trust companies, received supplies of investment management services from their investment managers (the...

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Summary Under

unjust enrichment claim against supplier who claimed ITC re non-refunded VAT overcharge

Using Lord Reed’s simplified facts, the invoice to an investment fund of its manager included VAT of £100 based on a UK VAT provision which was...

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