Source: All England Reporter
Publisher Citation: [2017] All ER (D) 63 (Dec)
Neutral Citation: [2017] EWHC 3115 (Ch)
Court: Chancery Division

Chief Master Marsh

Representation Harriet Brown (instructed by Reed Smith LLP) for the claimant.
  John Brinsmead-Stockham (instructed by HMRC Solicitor's Office) for HMRC.
Judgment Dates: 6 December 2017


Restitution - Payment under mistake of law - Revenue and Customs Commissioners applying to strike out taxpayer's common law claim for repayment of overpaid tax

The Case

Restitution Payment under mistake of law. Claims by a taxpayer to recover overpaid income tax by way of a claim in restitution at common law were excluded if they fell within the scope of the statutory right of recovery under the revised of the Taxes Management Act 1970 (). Accordingly, where the claimant taxpayer had failed to bring a claim for relief for overpayment of tax within the statutory limitation period under the new regime in he was excluded, under para 1(6) of Sch 1AB to that Act, from bringing a common law claim to recover the alleged overpaid sum. So held the Chancery Division in allowing the defendant HMRC's application to strike out the claim.

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