Jazztel plc v Revenue and Customs Comrs

Subject Matter

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) — Finance Act 2004 (c 12), s 320(1)

[2017] EWHC 677 (Ch); [2017] 1 WLR 3869; [2017] 4 All ER 470; [2017] STC 1422; [2017] WLR (D) 241, Ch D

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)

[2022] EWCA Civ 232; [2022] Ch 403; [2022] 3 WLR 561; [2022] 3 All ER 911; [2022] STC 541; [2022] WLR(D) 103, CA

Appellate History