<b>Tax News:</b> Unjust enrishment rules on trial. By Nichola Ross Martin

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A popular theory that the 2005 Budget extended the rules on 'unjust enrichment' in relation to VAT refunds in anticipation of HMRC losing a string of cases involving local authorities is about to be tested.

HMRC has had to admit defeat in a string of cases brought in front of the VAT tribunal. Library and welfare services are all now deemed to be exempt from VAT, and the local authorities involved are due substantial VAT repayments. There have also been recent cases involving private sector supply of educational training services, such as motor cycle training schools and dance schools.

The latest case to reach the tribunal concerns the supply of off-road car parking, and was brought by the Isle of Wight Council, together with Mid-Suffolk District Council, South Tyneside Metropolitan Borough...

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