Restitution Discussion Group Archives
| Sender: |
Steve Hedley |
| Date: |
Thu, 23 Oct 2003 11:09:54 +0100 |
| Re: |
Teacakes again |
There has been another ruling in the great teacakes controversy,
which may possibly spell the end of this long-running dispute.
VAT was overpaid when Marks and Spencer's chocolate teacakes
were misclassified as (VATable) cakes rather than (zero-rated) biscuits.
The revenue have resisted repayment on the statutory ground of unjust
enrichment (roughly the same thing as passing on). The court of appeal's
ruling spells out the extent to which they can do so without infringing
anyone's enforceable community rights.
Marks
& Spencer Plc v Commissioners of Customs & Excise [2003] EWCA Civ
1448 (21 October 2003), on now BAILII and elsewhere.
Steve Hedley
Faculty of Law, University College, Cork
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