- Explained — BT Plc v The Commissioners for HMRC 2023-12-04
“…cted s.78 was more generous than the common law as then understood, prior to Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners [2007] UKHL 34, [2008] 1 AC 561 (“Sempra Metals”). (As explained below, Sempra Metals has since been departed from.)…”
- Cited — Hotel Portfolio II UK Limited (In Liquidation) & Anor v Andrew Joseph Ruhan & Anor 2023-10-04
“… to that stage. That appears the more desirable since we were not referred to, and so heard no argument about, Sempra Metals Ltd v Inland Revenue Commissioners [2007] UKHL 34, [2008] 1 AC 561, which on the face of it would be relevant.…”
- Cited — Granville Technology Group Limited (in liquidation) & Ors v LG Display Co Limited & Anor 2023-08-16
“…the same extent. They claim to recover this loss as damages, pursuant to the decision of the House of Lords in Sempra Metals Ltd v Inland Revenue Commissioners [2007] UKHL 34, [2008] 1 AC 561. The defendants accept that this is an arguable claim which must go to trial.…”
- Cited — Granville Technology Group Limited (in liquidation) & Ors v LG Display Co Limited & Anor 2023-08-16
“…The position at common law has been transformed, however, by the decision in Sempra Metals [2007] UKHL 34, [2008] 1 AC 561. This was a claim in restitution to obtain reimbursement of tax which had been unlawfully levied. The claimant sought to recover not only the …”
- Cited — Oluremi Akim Agbaje v The Robert Frew Medical Company Limited 2023-06-23
“…on 35A(1) of the 1981 Act, this does not undermine Lord Brandon’s view. Thus Lord Nicholls of Birkenhead said in SempraMetals Ltd v Inland Revenue Commissioners[2007] UKHL 34, [2008] 1 AC 561 at [109]:…”
- Cited — Jazztel Plc v The Commissioners for HMRC 2022-02-25
“…t would be entitled to recover compound interest on such a claim from the original date of payment to the date of ultimate recovery: see Sempra Metals Ltd v IRC[2007] UKHL 34, [2008] 1 AC 561 and the judgment of Henderson J in Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners[2008] EWHC 2893 (Ch), [2009]…”
- Cited — Michael Anthony Tuke v Derek Hood 2022-01-14
“…ommon law as damages for late payment of a debt, the actual losses must be pleaded and proven, see Sempra Metals Ltd v Inland Revenue Commissioners and another [2007] UKHL 34, [2008] 1 AC 561.…”
- Applied — Sainsbury's Supermarkets Ltd v Mastercard Incorporated & Ors (Rev 1) 2018-07-04
“…The CAT stated (at [526]) that it had applied a broad axe in reaching its conclusion that Sainsbury’s was entitled, pursuant to Sempra Metals Ltd v IRC [2007] UKHL 34, [2008] 1 AC 561, to damages representing interest at a compounded rate on 50% of the overcharge. As we explain more fully below, that statement was in the con…”