- Cited — Banca Intesa Sanpaolo SpA & Anor v Comune Di Venezia 2023-12-13
“…orrectly. In that case, the Supreme Court departed from the earlier decision of the House of Lords in Deutsche Morgan Grenfell Group plc v Inland Revenue Comrs [2007] 1 AC 558 and held that, for the purposes of section 32(1)(c) of the Limitation Act 1980, time runs from the point in time when the claimant discovered, or could with re…”
- Explained — BT Plc v The Commissioners for HMRC 2023-12-04
“…explained, they include Johnson v Unisys Ltd [2001] UKHL 13, [2003] 1 AC 518, Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners [2006] UKHL 49, [2007] 1 AC 558 (“DMG”: discussed further below in the context of unjust enrichment), Revenue and Customs Commissioners v Total Network SL [2008] UKHL 19, [2008] 1 AC 1174 (“T…”
- Cited — BT Plc v The Commissioners for HMRC 2023-12-04
“…on v Unisys Ltd [2003] 1 AC 518 at para 58, per Lord Hoffmann, and para 80, per Lord Millett, Deutsche Morgan Grenfell Group Plc v Inland Revenue Commissioners [2007] 1 AC 558, para 19 per Lord Hoffmann, and CPAG [2011] 2 AC 15, para 27, per Dyson JSC).…”
- Cited — Gemalto Holding BV & Ors. v Infineon Technologies AG & Ors. 2022-06-10
“…The Supreme Court dealt with the section 32 question in FII by reconsidering the correctness of the House of Lords’ decision in Deutsche Morgan Grenfell [2007] 1 AC 558 (DMG). It is not necessary to rehearse the details of either decision, but for these purposes it is sufficient to observe that much of the Supreme Court’s reas…”
- Cited — Jazztel Plc v The Commissioners for HMRC 2022-02-25
“…wort 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”).…”
- Cited — Jazztel Plc v The Commissioners for HMRC 2022-02-25
“…e of a writ, such as submitting a claim to the proposed defendant, taking advice and collecting evidence’; or, as Lord Brown put it in Deutsche Morgan Grenfell [2007] 1 AC 558, he discovers or could with reasonable diligence discover his mistake in the sense of recognising that a worthwhile claim arises. We do not believe that there …”
- Cited — Southern Gas Networks Plc v Thames Water Utilities Ltd 2018-01-25
“…mes Water Utilities Limited [2003] UKHL 66; [2004] 2 AC 42, and the tax cases Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners [2006] UKHL 49; [2007] 1 AC 558, Revenue and Customs Commissioners v Total Network SL [2008] UKHL 19; [2008] 1 AC 1174 and Monro v Revenue and Customs Commissioners [2008] EWCA Civ 306; [2009…”