Test Claimants in the Franked Investment Income Group Litigation and others (Respondents) v Commissioners for Her Majesty’s Revenue and Customs (Appellant) (1) Test Claimants in the Franked Investment Income Group Litigation and others (Respondents) v Commissioners for Her Majesty’s Revenue and Customs (Appellant) (2)  UKSC 47 On appeals from  EWCA Civ 103 and  EWCA Civ 1180 In this recent decision the Supreme Court has held that section 32(1)(c) of the Limitation Act 1980 applies to claims for the restitution of money paid under a mistake of law, with time beginning to run when the claimant discovers or could with reasonable diligence have discovered their mistake in the sense of recognising that they have a worthwhile claim. It leaves the application of that test to the facts of this case for the High Court, after the parties have had an opportunity to amend their pleadings.
Andrew Singer QC (head of TCC group at Kings) and Andrew McGee (author of Limitation Periods) and will address the decision in this important case and how it might affect future (and past) claims across the gamut of commercial cases.
Notes available here.
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