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United Kingdom Leading Case uncategorized

Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners

[2006] UKHL 49; [2007] 1 AC 558
JurisdictionUnited Kingdom
CourtHouse of Lords
Year2006
StatusBinding authority

Key Principle

Tax paid under a mistake of law (including in breach of EU law) is recoverable in restitution, and the taxpayer may invoke the extended limitation period for relief from the consequences of a mistake.

Area of Law

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Related Cases

Banque Financiere de la Cite v Parc (Battersea) Ltd [1998] UKHL 7; [1999] 1 AC 221; [1998] 2 WLR 475; [1998] 1 All ER 737
Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70 (HL)
Barclays Bank Ltd v W J Simms Son & Cooke (Southern) Ltd [1980] QB 677; [1979] 3 All ER 522

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