Adam Craggs and Nicole Kostic (RPC) analyse the recent case of Premier Foods and the criteria required to recover VAT; and explore the circumstances in which HMRC is entitled to rely on the defence of unjust enrichment.
payments of VAT and the mechanism for reimbursement has been the subject of a developing body of case law both in the European and domestic courts. The High Court recently had cause to consider these issues in the case of R (Premier Foods (Holdings) Ltd) v HMRC (Q Cold intervening) [2015] EWHC 1483 (Admin) (reported in Tax Journal 29 May 2015). In this case the court was asked to resolve a dispute concerning the repayment of VAT to an insolvent supplier. 
