IGE USA Investments Ltd and Others v Revenue and Customs: CA 14 Apr 2021

Whether the six-year limitation period for claims founded on the tort of deceit, under section 2 of the Limitation Act 1980 (‘LA 1980’ or ‘the 1980 Act’), at least arguably applies ‘by analogy’, pursuant to section 36(1) of the 1980 Act, to a claim for equitable rescission of a contract for fraudulent misrepresentation.

Lord Justice Henderson,
Lady Justice Asplin,
And,
Lord Justice Birss
[2021] EWCA Civ 534, [2021] WLR(D) 199, [2021] 3 WLR 313, [2021] Ch 423
Bailii, WLRD
England and Wales

Limitation, Torts – Other

Updated: 10 December 2021; Ref: scu.670129