The WLR Daily case summaries
[2020] WLR (D) 630
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 Carnwath, Lord Lloyd-Jones, Lord Briggs, Lord Sales, Lord Hamblen JJSC
Limitation of action— Mistake— Accrual of cause of action— Claimants claiming repayment of tax paid under mistake of law— Claimants contending period of limitation not running until mistake discovered or discoverable with reasonable diligence— Revenue conceding that such limitation extension 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 limitation extension applying to mistake of law— Whether date on which claimant “could with reasonable diligence have discovered” mistake date when true state of affairs established by final judicial decision—
Limitation Act 1980 (c 58), s 32(1)(c)