In the recent case of Premier Foods (Holdings) Ltd, the High Court has confirmed a customer’s right to recover mistakenly paid VAT in circumstances where its supplier was in administration. The decision clarifies the criteria required to satisfy the conditions for a Reemtsma direct claim and explores the circumstances in which HMRC is entitled to rely on the defence of unjust enrichment. In addition, it provides useful guidance to customers on the correct route to pursue a remedy directly against HMRC. The court held that the McMaster case is no longer good law.
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