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Article: Case Summaries ; OBITUARIES

Article from:
The Independent (London, England)
Article date:
November 20, 2006
Author:
Copyright

20 NOVEMBER 2006. The following notes of judgments were prepared by Kate O'Hanlon, Barrister:

Mistake of law

Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners and anor ([2006] UKHL 49); HL (Lord Hoffmann, Lord Hope of Craighead, Lord Scott of Foscote, Lord Walker of Gestingthorpe, Lord Brown of Eaton-under-Heywood) 25 Oct 2006

The general right to recover payments made under a mistake of law recognised by English law extended to the payment of taxes made to the Revenue in the mistaken belief that they were due and payable.

Laurence Rabinowitz QC, Francis Fitzpatrick, Steven Elliott ...

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