- Supreme Court overrules Deutsche Morgan Grenfell on limitation (Test Claimants in FII Group Litigation v HMRC)
- What are the practical implications of the judgment?
- What was the background?
- What did the Supreme Court decide?
- Court details
Dispute Resolution analysis: The Supreme Court has confirmed that section 32(1)(c) of the Limitation Act 1980 (LA 1980) applies to claims for the restitution of money paid under a mistake of law. But, in a departure from settled case law, it has ruled that time begins to run from when the claimant could have recognised that it had a worthwhile claim, not from when the true state of the law was established by a decision of a court of final jurisdiction. Graham Aaronson QC, partner at Joseph Hage Aaronson LLP, and Francisco Alvarez, associate, examine the court’s decision.
Sign in or take a trial to read the full analysis.
To continue reading this news article, as well as thousands of others like it, sign in to LexisPSL or register for a free trial