▁the ▁services ▁should ▁have ▁been ▁ex empt ▁from ▁V AT ▁since ▁ 1 ▁January ▁ 1 9 9 0 . ▁The ▁lit ig ation ▁had ▁begun ▁in ▁ 2 0 0 4 , ▁and ▁at ▁that ▁point ▁the ▁man agers ▁claimed ▁V AT ▁ref und s ▁from ▁ 2 0 0 1 ▁to ▁ 2 0 0 4 . ▁The ▁claims ▁were ▁not ▁made ▁for ▁any ▁earlier ▁account ing ▁periods ▁because ▁the ▁Value ▁Added ▁Tax ▁Act ▁ 1 9 9 4 ▁section ▁ 8 0 ( 4 ) ▁installed ▁a ▁three ▁year ▁limitation ▁period . ▁H M RC ▁rep a id ▁net ▁amounts ▁( because ▁s ▁ 8 0 ( 2 A ) ▁required ▁a ▁set ▁off ▁from ▁dedu ctions ▁of ▁input ▁tax ▁already ▁made ▁for ▁supp lying ▁services ). ▁After ▁F lem ing ▁( t / a ▁Body craft ) ▁v ▁Custom s ▁and ▁Ex c ise ▁Commission ers ▁[ 2 0 0 8 ] ▁UK HL ▁ 2 , ▁more ▁ref und ▁claims ▁were ▁allowed ▁going ▁back ▁to ▁ 4 ▁December ▁ 1 9 9 6 . ▁I TC ▁claimed ▁they ▁had ▁a ▁rem edy ▁for ▁rest itution , ▁that ▁this ▁claim ▁was ▁not ▁ex cluded ▁by ▁the ▁V ATA ▁ 1 9 9 4 ▁section ▁ 8 0 ( 7 ), ▁and ▁that ▁EU ▁law ▁gave ▁an ▁effective ▁right ▁to ▁re imb urs ement . ▁ ▁Jud gment ▁Hend erson ▁J ▁held ▁the ▁H M RC ▁was ▁en rich ed ▁by ▁the ▁full ▁V AT ▁amount ▁at ▁the ▁exp ense