AXA Sun Life plc v Inland Revenue Comrs

Subject Matter

LIMITATION OF ACTION — Postponement of limitation period — Mistake — Claimants claiming repayment of tax paid under mistake of law — Whether claims issued within limitation period — Whether claimants entitled to bring claim in restitution

[2023] EWHC 944 (Ch); [2023] STC 1167, Ch D

REVENUE — Corporation tax — Dividend income — Claimant on CFC and Dividend Group Litigation Order receiving income from non-UK resident companies — Claimant also receiving income from UK resident companies — Claimant seeking double taxation relief — Question of amount of relief available to be set off — Whether judge correct in concluding issue to have been previously determined against revenue in group litigation test case — Whether appropriate in exceptional circumstances for court to “order otherwise” — Whether claimant entitled to remedy in restitution — CPR r 19.23(1)(a)

[2024] EWCA Civ 1430; [2025] 1 WLR 2179; [2025] STC 120; [2024] WLR(D) 525, CA

REVENUE — Corporation tax — Advance corporation tax — Claimant on CFC and Dividend Group Litigation Order — Claim in restitution for unlawful tax utilised against lawful tax — Whether claim properly pleaded in circumstances where relevant accounting period post-dating original and amended claim — Whether possible to claim for recovery of payment made in later accounting period — Whether claim sufficiently pleaded

[2024] EWCA Civ 1430; [2025] 1 WLR 2179; [2025] STC 120; [2024] WLR(D) 525, CA

PRACTICE — Group litigation — Effect of group litigation order — Judgment or order given or made in relation to GLO issue binding on parties to other claims on same group register unless court ordering otherwise — Whether court giving judgment or making order in relation to “GLO issue” — Whether appropriate for court in other claim to “order otherwise” — CPR r 19.23(1)(a)

[2024] EWCA Civ 1430; [2025] 1 WLR 2179; [2025] STC 120; [2024] WLR(D) 525, CA

RESTITUTION — Unjust enrichment — Pleadings — Taxpayer bringing claim in restitution for recovery of unlawful tax paid as result of taxpayer’s inability to offset unused double tax relief credits — Whether claim sufficiently pleaded

[2024] EWCA Civ 1430; [2025] 1 WLR 2179; [2025] STC 120; [2024] WLR(D) 525, CA

LIMITATION OF ACTION — Period of limitation — Postponement of limitation period — Claimant arguing that running of limitation period postponed — Whether pleadings sufficiently detailed — Limitation Act 1980 (c 58), s 32(1)

[2024] EWCA Civ 1430; [2025] 1 WLR 2179; [2025] STC 120; [2024] WLR(D) 525, CA

Appellate History

Commentary

Out-Law
High Court clarifies effect of change of law during ongoing group litigation orders Case comment