The Law Reports (Chancery Division)
[2022] Ch 403
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— Postponement of limitation period— Mistake— Claimant claiming repayment of tax paid under mistake of law— Statutory provision excluding postponement of limitation period for mistakes of law relating to taxation matters— Whether provision contrary to EU law— Whether to be disapplied— Whether running of limitation period to be postponed until date claimant “discovered” mistake— Whether mistake discovered after payments of tax made— Whether claim time-barred—
Limitation Act 1980 (c 58), s 32(1)(c)
—
Finance Act 2004 (c 12), s 320(1)