First is HMRC v ITC

Where I think the result is right, but the court have been left struggling by trying to apply the theory they have adopted and the need to place some limits on it. Looks a bit Byzantine and ad hoc to me.

"The reversal of unjust enrichment, usually by a restitutionary remedy, is premised on the claimant’s also having suffered a loss through his provision of the benefit" [43] Lord Reed. Oh dear. 

"A “but for” causal connection between the claimant’s being worse off and the defendant’s being better off is not, therefore, sufficient in itself to constitute a transfer of value." [52] Lord Reed. Good. 

The second is Lowick Rose v Swynson

Where again, I think the result is right, and where we have some interesting discussion of res inter alios acta, and transferred loss.

Rob