“…enrichment), Revenue and Customs Commissioners v Total Network SL [2008] UKHL 19, [2008] 1 AC 1174 (“Total Network”), Monro v Revenue and Customs Commissioners [2008] EWCA Civ 306, [2009] Ch 69, R (on the application of the Child Poverty Action Group) v Secretary of State for Work and Pensions [2010] UKSC 54, [2011] 2 AC 15 (“CPAG”), Inv…”
“…Commissioners [2008] EWCA Civ 306, [2009] Ch 69 it was held that the common law right to restitution of overpaid capital gains tax (which is a tax paid after assessment) on the ground of mistak…”
“…] 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] Ch 69; and also two more recent decisions of the Supreme Court (Investment Trust Companies v Revenue and Customs Commissioners [2017] UKSC 29; [2017] 2…”