The Law Reports (Chancery Division)
[2009] Ch 69
Court of Appeal
Monro
v
Revenue and Customs Commissioners
[2008] EWCA Civ 306
2007 Nov 21;
2008 April 9
2008 April 9
Mummery, Arden, Longmore LJJ
Revenue— Capital gains tax— Repayment— Taxpayer claiming repayment of tax on grounds that tax paid pursuant to mistake of law and/or pursuant to unlawful demand for tax— Whether claim precluded by statutory repayment provisions— Whether violation of taxpayer’s Convention right not to be deprived of property—
Taxes Management Act 1970 (c 9), s 33 (as amended by Finance Act 1971 (c 68), s 37(2), Sch 14, Pt II and Finance Act 1994 (c 9), ss 196, 258, Sch 19, para 8(2), Sch 26, Pt V)
—
Human Rights Act 1998 (c 42), Sch 1, Pt II, art 1