The Court of Appeal has given Judgment in BAT Industries v CIR [2025] EWCA Civ 1271, the latest chapter in the long-running Franked Investment Income Group Litigation.
The issue concerned the limitation period applicable under section 32(1)(c) Limitation Act 1980 to claims for restitution of unduly levied tax paid by mistake. The Court dismissed an appeal and a cross-appeal from the Judgment of Mr Justice Richards [2024] EWHC 195, holding that the date on which the test claimants could with reasonable diligence have discovered their mistakes was 14 December 1999 (the date of the Advocate General’s second Opinion in the Verkoiijen proceedings (C-35/98)). As a result, the claims of two of the test claimants were held to be in time. The claim of a third test claimant was held to be out of time.
Jonathan Bremner KC acted for the test claimants.
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