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Deutsche Morgan Grenfell Group Plc v The Commissioners of Inland Revenue, HM Attorney General: ChD 18 Jul 2003

The taxpayer sought to bring an action for restitution by the revenue of sums paid under a mistake of law. Under the Metallgesellschaft decision, rights of election for recovery of overpaid tax applied only between UK resident companies. Held: The limitation period began only upon the decision which stated the law, and not upon the … Continue reading Deutsche Morgan Grenfell Group Plc v The Commissioners of Inland Revenue, HM Attorney General: ChD 18 Jul 2003

Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

D B Ramsden and Co Ltd v Nurdin and Peacock Plc and Another: ChD 14 Sep 1998

The tenant overpaid rent, including a payment in May 1997 on advice that the payment would be recoverable following litigation establishing that it was an overpayment. The court later held that the payments in question were indeed overpayments. The plaintiff then sought repayment of the sums overpaid (including the payment made in May 1997), on … Continue reading D B Ramsden and Co Ltd v Nurdin and Peacock Plc and Another: ChD 14 Sep 1998