“…er, in the case of restitution for wrongs (as to which see [48] – [49] below) the defence may well be denied to the wrongdoer: see Lipkin Gorman v Karpnale Ltd [1991] 2 AC 548, 580 and the decisions on the wrongful exaction of tax in the two stages of the Test Claimants in the FII Group Litigation: FII No. 1 [2008] EWHC 2893 (Ch.) pe…”
“…The FTT considered two particular authorities: Lipkin Gorman (a firm) v Karpnale Ltd [1991] 2 AC 548 and Aspinalls Club Ltd v Revenue and Customs Commissioners, both in the Upper Tribunal, [2012] STC 2124, and in the Court of Appeal, [2014] STC 602.…”
“…o property, but also to defeat a claim to recover the traceable proceeds of property or a personal claim in unjust enrichment: see Lipkin Gorman v Karpnale Ltd [1991] 2 AC 548. This is an argument, however, for adopting a broad interpretation of the proviso. It is not an argument for manipulating the interpretation of section 38(5) s…”