Par for the course

Adrian Houstoun reviews the Bridport & West Dorset Golf Club case and the concept of ‘unjust enrichment’ 

Bridport and West Dorset Golf Club’s litigation was in respect of VAT on green fees, a point that was successfully concluded in the Court of Justice of the European Union (CJEU). Before Bridport received payment from HMRC, the concept of ‘unjust enrichment’ was rigorously tested in a related First Tier Tribunal case. That case involved three representative golf clubs, which I shall call ‘Berkshire’, after the first named club in the litigation. So, what is unjust enrichment?