K E Entertainments Ltd [2020] was a case relating to the recovery from HMRC of overpaid VAT in relation to supplies of Bingo, where the tax treatment of the supply had changed. The taxpayer tried to recover all the tax overpaid, over a considerable period of time, but the court stated that they could not reclaim anything beyond the “four year cap”, allowed by the VAT Act. The lesson here is that if you discover non reclaimed VAT or overpaid amounts, then making a reclaim as early as possible, is very important, because if the claim is over four years old, then it is highly likely the money will not be recovered.