This article considers the issues surrounding the House of Lords' recent decision in the Deutsche Morgan Grenfell claim against Her Majesty's Revenue and Customs which centred on DMG's claim in restitution for ACT paid under legislation, later found to be unlawful. The decision has recognised that taxpayers have the same remedies for repayment of taxes paid under a mistake of law as in a dispute between private citizens. It has profound implications for taxes paid under legislation which is later found to be unlawful.
This article appeared in Butterworths' Journal of International Banking and Financial Law in February 2007.
Sarah Lee (partner); Bridget Bunnell
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