Lord Tenterden CJ said: ‘the courts have held again and again that interest cannot be recovered in an action for money had and received . . This has been decided so often, that I cannot now venture to allow the question to be agitated.’
Lord Tenterden CJ
 EngR 366, (1828) 3 Car and P 112, (1828) 172 ER 347 (A)
England and Wales
Cited – Prudential Assurance Company Ltd v Revenue and Customs SC 25-Jul-2018
PAC sought to recover excess advance corporation tax paid under a UK system contrary to EU law. It was now agreed that some was repayable but now the quantum. Five issues separated the parties.
Issue I: does EU law require the tax credit to be . .
Lists of cited by and citing cases may be incomplete.
Updated: 10 August 2021; Ref: scu.323130