- Cited — Banca Intesa Sanpaolo SpA & Anor v Comune Di Venezia 2023-12-13
“…[1999] 2 AC 349). That conclusion was restated but with an important qualification, in…”
- Cited — BT Plc v The Commissioners for HMRC 2023-12-04
“…of law was not intended to be excluded by legislation enacted before that remedy was established by the decision in Kleinwort Benson Ltd v Lincoln City Council [1999] 2 AC 349 (paragraphs [85]-[86] of Lord Reed’s judgment). He concluded at [87] that the statutory scheme was “inconsistent” with the existence of a non-statutory liabili…”
- Cited — Jazztel Plc v The Commissioners for HMRC 2022-02-25
“… of action in unjust enrichment based on a mistake of law, under the principles established by the House of Lords in Kleinwort Benson Ltd v Lincoln City Council[1999] 2 AC 349 (“Kleinwort Benson”) and Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners[2006] UKHL 49, [2007] 1 AC 558 (“Deutsche Morgan Grenfell”).…”
- Applied — Aviva Insurance Limited v The Secretary of State for Work and Pensions 2022-01-14
“…im for restitution on the basis of payment under mistake of law to which the HRA time limit would not apply, citing Kleinwort Benson Ltd v Lincoln City Council [1999] 2 AC 349, and the insurers indicated that they wished to reserve the right to contend that the limitation period should be extended pursuant to section 32(1)(c) of the …”
- Cited — Revenue and Customs v News Corp UK & Ireland Ltd 2021-01-28
“… and others v HMRC [2020] UKSC 47, [2020] 3 WLR 1369, where there was a challenge to the correctness of the decision in Kleinwort Benson v Lincoln City Council [1999] 2 AC 349, which recognised a cause of action for the recovery of money paid under a mistake of law, which could not have been foreseen at the time the relevant provisio…”
- Explained — The Catholic Child Welfare Society (Diocese of Middlesbrough) & Ors v CD 2018-10-23
“… occurred after the expiry of the limitation period. As far as the second is concerned, as Lord Browne-Wilkinson explained in Kleinwort Benson Ltd v Lincoln CC [1999] 2 AC 349:…”