Defeat For Tax Man On Tax Reclaim

Reclaiming Tax Paid In Error - Limitation Period
Deutsche Morgan Grenfell Group plc v Inland Revenue Comrs
and another [2006] UKHL 49
HL(E)
25 October 2006
Daily Law Notes Summary
The English common law recognised a restitutionary remedy for tax
paid under mistake of law and, consequently, time started to run
for limitation purposes, pursuant to section 32(1)(c) of the
Limitation Act 1980, when the taxpayer discovered the mistake.