Hearings
England & Wales
01 Feb 2007 [2007] EWHC 114 (Ch); [2007] STC 1182, Ch D
09 Apr 2008 [2008] EWCA Civ 306; [2009] Ch 69; [2008] 3 WLR 734; [2008] STC 1815, CA
Monro v Revenue and Customs Comrs
Subject Matter
REVENUE — Capital Gains Tax — Repayment — Taxpayer claiming repayment of tax on grounds that tax paid pursuant to mistake of law and/or pursuant to unlawful demand for tax — Whether claim precluded by statutory repayment provisions — Whether violation of taxpayer's Convention right not to be deprived of property — Taxes Management Act 1970, s 33 (as amended by Finance Act 1971, s 37(2), Sch 14, Pt II and Finance Act 1994, ss 196, 258, Sch 19, para 8(2), Sch 26, Pt V) — Human Rights Act 1998, Sch 1, Pt II, art 1
[2009] Ch 69; [2008] 3 WLR 734; [2007] STC 1182
Appellate History
Monro v Revenue and Customs Comrs [2007] EWHC 114 (Ch); [2007] STC 1182, Ch D
Decision of Sir Andrew Morritt C affirmed
Monro v Revenue and Customs Comrs [2008] EWCA Civ 306; [2009] Ch 69; [2008] 3 WLR 734; [2008] STC 1815, CA