Compound Interest Is Only Justice, Says HL
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners and another [2007] UKHL 34
HL
Weekly Law Reports Summary
18 July 2007
The time had come to recognise that the courts had jurisdiction to award compound interest to a claimant seeking restitution of money paid under mistake when such an award would achieve a just result.