The WLR Daily case summaries
[2017] WLR (D) 241
Chancery Division
Jazztel plc v Revenue and Customs Commissioners
[2017] EWHC 677 (Ch)
2017 Jan 24–27; April 3
Marcus Smith J
Limitation of action— Mistake— Accrual of cause of action— Restitutionary claim for recovery of taxes paid under mistake— Statutory provision purporting to curtail limitation period for mistake of law relating to tax action matter without notice and retroactively— Whether statutory provision enforceable—
Limitation Act 1980 (c 58), s 32(1)(c)
—
Finance Act 2004 (c 12), s 320(1)