The WLR Daily case summaries
[2022] WLR(D) 103
Court of Appeal
Jazztel plc v Revenue and Customs Commissioners
[2022] EWCA Civ 232
2022 Feb 1, 2, 3; 25
Newey, Singh LJJ, Sir Launcelot Henderson
Limitation of action— Mistake— Accrual of cause of action— Claimant unduly paying sums of tax— Statutory provision reducing limitation period for refund claims— Whether provision contrary to European Union law— Whether to be disapplied—
Limitation Act 1980 (c 58), s 32(1)(c)
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Finance Act 2004 (c 12), s 320(1)