Revenue Scotland and Tax Powers Act 2014 section 110

Unjustified enrichment: further provision

Section 110 provides further rules on how the unjustified enrichment defence works, particularly where a taxpayer claims to have suffered losses due to mistaken assumptions about how a tax operates.

• This section applies where a tax overpayment would normally be repaid, but all or part of the cost was effectively borne by someone other than the taxpayer
• Any loss or damage the taxpayer claims to have suffered due to mistaken assumptions about tax rules is generally disregarded when deciding whether repayment would unjustly enrich the taxpayer
• The only exception is where the taxpayer can demonstrate a specific quantified amount that would appropriately compensate them for actual business losses caused by those mistaken assumptions
• Mistaken assumptions about tax rules covers assumptions about any relevant legislation, subordinate legislation, EU legislation, or Revenue Scotland published notices, whether or not still in force