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Supreme Court overrules Deutsche Morgan Grenfell on limitation (Test Claimants in FII Group Litigation v HMRC)

Supreme Court overrules Deutsche Morgan Grenfell on limitation (Test Claimants in FII Group Litigation v HMRC)
Published on: 24 November 2020
Published by: LexisPSL
  • 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

Article summary

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. or take a trial to read the full analysis.

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