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Heads we win and tails we refuse to lose – the increasing defence of ‘unjust enrichment’
George Bull

15 December 2015

It’s taken four long years, but at last members’ golf clubs may now receive the repayment of VAT they overpaid on visitors green fees. So why has it taken so long? The reason is because HMRC said any repayment may ‘unjustly enrich’ the golf clubs. But the tax man can’t use this defence in all circumstances, and here we explain why…


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