- Cited — BT Plc v The Commissioners for HMRC 2023-12-04
“…m of restitutionary remedy was required, albeit only by analogy with the Woolwich principle (Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70), which would have been subject to a six-year time limit (see [7], [107], [135] and [160]). DMG had pleaded that it was entitled to restitution based either on…”
- Cited — Jazztel Plc v The Commissioners for HMRC 2022-02-25
“… in unjust enrichment for the recovery of unlawful tax, under the principle first established by the House of Lords in Woolwich Equitable Building Society v IRC[1993] AC 70 (“Woolwich”). We will refer to such claims as “Woolwich” claims. The second is a cause of action in unjust enrichment based on a mistake of law, under the prin…”
- Cited — Clark v HM Revenue and Customs 2020-02-21
“… HMRC conceded that the tax should be repaid if it had never been due in the first place: see Woolwich Equitable Building Society vInland Revenue Commissioners [1993] AC 70. As in the present case, the issue turned on the meaning of the word “payment” in its statutory context. The argument for HMRC, advanced by Ian Glick QC, was s…”
- Cited — Vodafone Ltd & Ors v The Office Of Communications 2020-02-19
“…Commissioners [1993] AC 70 (“Woolwich”) was founded on the principle of legality The judge recorded the MNOs’ description of the principle of legality at [43] by saying that the right of…”
- Cited — Lone v London Borough of Hounslow 2019-12-17
“…at he has a restitutionary claim for unjust enrichment either on the Woolwich principle (see Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70) or on the ground of mistake, which the County Court has jurisdiction to entertain by virtue of section 15 of the 1984 Act. Mr Lone accepts that he could have …”
- Cited — Lone v London Borough of Hounslow 2019-12-17
“… – is residual. Normally the right to restitution from a public authority, especially of tax from HMRC, is embodied in a statute. As Lord Goff said in Woolwich [1993] AC 70 at 176: ‘most cases will continue for the time being to be regulated by the various statutory regimes now in force’. In conformity with that, the picture in re…”