In The Queen on the application of Premier Foods (Holdings) v HMRC [2015] EWHC 1483 (21 May 2015) the High Court found that a repayment of VAT to a supplier who had wrongly invoiced it would amount to the unjust enrichment of the supplier (VATA 1994 s 80(3)).
QCL a supplier of Premier Foods had invoiced VAT in error. Premier Foods had no statutory right to claim the VAT back from HMRC as only QCL had that right (VATA 1994 s 80). QCL had gone into administration so that a civil claim against it would not provide Premier Foods with an effective remedy.
Premier Food contended that in order to rectify the situation HMRC should refuse to repay QCL unless QCL undertook to reimburse the full amount of the repayment to Premier Foods. If QCL refused the VAT should be repaid directly to Premier Foods....
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