Revenue and Customs Comrs v IGE USA Investments Ltd

Subject Matter

LIMITATION OF ACTION — Period of limitation — Equitable rescission — Claim for equitable rescission of contract on ground of fraudulent misrepresentation — Whether six-year limitation period for tort of deceit to be applied by analogy — Limitation Act 1980 (c 58), ss 2, 36(1)

[2021] EWCA Civ 534; [2021] Ch 423; [2021] 3 WLR 313; [2022] 2 All ER 139; [2021] STC 887; [2021] WLR(D) 199, CA

PRACTICE — Pleadings — Amendment — Revenue bringing claim for declaration that settlement agreement lawfully rescinded — Revenue seeking to amend particulars of claim to include claim for fraudulent misrepresentation — Whether permission to amend to be given

[2020] EWHC 2121 (Ch); [2020] STC 2091, Ch D

LIMITATION OF ACTION — Period of limitation — Bringing of action — Revenue bringing claim for declaration that settlement agreement lawfully rescinded — Revenue seeking to amend claim to plead fraudulent misrepresentation — Whether limitation period for deceit applying by analogy — Limitation Act 1980, s 35 — CPR r 17.4

[2020] EWHC 2121 (Ch); [2020] STC 2091, Ch D

Appellate History

Commentary

Blackstones Civil Practice 2023
Cases outside the Limitation Act 1980 10.65