The WLR Daily case summaries
[2021] WLR(D) 199
Court of Appeal
Revenue and Customs Commissioners v IGE USA Investments Ltd (formerly IGE USA Investments) and others
[2021] EWCA Civ 534
Henderson, Asplin, Birss LJJ
2021 Feb 9, 10, 11;
April 14
April 14
Limitation of action— Period of limitation— Misrepresentation— Equitable rescission— Revenue’s claim for equitable rescission of contract for fraudulent misrepresentation— Whether six-year limitation period in tort applicable to claim for equitable rescission of contract for fraudulent misrepresentation by analogy—
Limitation Act 1980 (c 58), ss 2, 36(1)