The Law Reports (Appeal Cases)
[2008] AC 561
House of Lords
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners and another
[2007] UKHL 34
2006 Nov 1,
2;
2007 May 16;
July 18
2007 May 16;
July 18
Lord Hope of Craighead, Lord Nicholls of Birkenhead, Lord Scott of Foscote, Lord Walker of Gestingthorpe and Lord Mance
Restitution— Unjust enrichment— Money had and received— Recovery of interest— Dividends paid by UK subsidiary to non-resident parent subjected to premature tax liability— Decision of European court that payments unlawful for restricting freedom of establishment— National court’s computation of compensation for interest accruing during premature payment period— Whether simple or compound interest payable