HM Revenue and Customs v Benchdollar Ltd and Others: ChD 11 Jun 2009

Limitation and estoppel in claims for arrears of national insurance contributions
Briggs J said: ‘In my judgment, the principles applicable to the assertion of an estoppel by convention arising out of non-contractual dealings . . are as follows. (i) It is not enough that the common assumption upon which the estoppel is based is merely understood by the parties in the same way. It must be expressly shared between them. (ii) The expression of the common assumption by the party alleged to be estopped must be such that he may properly be said to have assumed some element of responsibility for it, in the sense of conveying to the other party an understanding that he expected the other party to rely upon it. (iii) The person alleging the estoppel must in fact have relied upon the common assumption, to a sufficient extent, rather than merely upon his own independent view of the matter. (iv) That reliance must have occurred in connection with some subsequent mutual dealing between the parties. (v) Some detriment must thereby have been suffered by the person alleging the estoppel, or benefit thereby have been conferred upon the person alleged to be estopped, sufficient to make it unjust or unconscionable for the latter to assert the true legal (or factual) position.’
Briggs J
[2009] EWHC 1310 (Ch), [2009] STI 2058, [2010] 1 All ER 174, 79 TC 668, [2009] STC 2342
England and Wales
Cited by:
Dictum ApprovedTinkler v Revenue and Customs SC 30-Jul-2021
Whether the Respondent is estopped by convention from denying that HMRC had opened a valid enquiry when HMRC had sent the notice to the wrong address and the Respondent’s accountants had interacted with HMRC on the basis an enquiry had been . .
CitedJones and Another v Lydon and Others ChD 23-Aug-2021
No Estoppels Established to Override Majority
The parties were former members of a band, the Sex Pistols. They disputed the continued duty to accept the decision of the majority of its members as set out in a Band Membership Agreement. Mr Lydon asserted that over the years the obligation had . .

Lists of cited by and citing cases may be incomplete.
Updated: 28 August 2021; Ref: scu.346867