The Weekly Law Reports
[2020] 3 WLR 1369
Supreme Court
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners (formerly Inland Revenue Commissioners)
Test Claimants in the FII Group Litigation and others v Revenue and Customs Commissioners (formerly Inland Revenue Commissioners)
[2020] UKSC 47
2020 Feb 18, 19, 20; Nov 20
Lord Reed PSC, Lord Hodge DPSC, Lord Lloyd-Jones, Lord Briggs, Lord Sales, Lord Hamblen JJSC, Lord Carnwath
Limitation of action— Postponement of limitation period— Mistake— Claimants claiming repayment of tax paid under mistake of law— Claimants contending that running of limitation postponed until mistake discovered or discoverable with reasonable diligence— Revenue conceding that postponement of limitation period available in actions for relief from consequences of mistake of law— Whether revenue barred from withdrawing concession on appeal on grounds of res judicata, estoppel or abuse of process— Whether postponement of limitation period applying to mistakes of law as well as fact— Proper approach to date on which claimant “could with reasonable diligence have discovered” mistake of law—
Limitation Act 1980 (c 58), s 32(1)(c)