Amanda Brown and Karen Killington (KPMG) set out the issues in the recent tribunal decision in Berkshire Golf Club and others v HMRC and what they mean both for HMRC and taxpayers.
The FTT in Berkshire Golf Club and others v HMRC [2015] UKFTT 627 (reported in Tax Journal 8 January 2016) has given its first judgment on unjust enrichment since the 2003 judgment of the CJEU in Weber’s Wine World Handels-GmbH v Abgabennerufungskommission Wein (C-147/01) [2005] All ER 224 in which it was made clear that establishing unjust enrichment is an economic exercise. The legal landscape and challenges for HMRC in making good the case for unjust enrichment are evident from this latest ruling.
Background
Before Berkshire Golf Club on 19 December 2013 the CJEU considered the liability of visitor green fees charged by...
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Amanda Brown and Karen Killington (KPMG) set out the issues in the recent tribunal decision in Berkshire Golf Club and others v HMRC and what they mean both for HMRC and taxpayers.
The FTT in Berkshire Golf Club and others v HMRC [2015] UKFTT 627 (reported in Tax Journal 8 January 2016) has given its first judgment on unjust enrichment since the 2003 judgment of the CJEU in Weber’s Wine World Handels-GmbH v Abgabennerufungskommission Wein (C-147/01) [2005] All ER 224 in which it was made clear that establishing unjust enrichment is an economic exercise. The legal landscape and challenges for HMRC in making good the case for unjust enrichment are evident from this latest ruling.
Background
Before Berkshire Golf Club on 19 December 2013 the CJEU considered the liability of visitor green fees charged by...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")