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Sender:
Charles Mitchell
Date:
Tue, 24 Oct 2006 15:53:26 +0100
Re:
DMG

 

Hi Jason

The claim is to recover money paid as tax which turned out not to have been due. D said that C was out of time. C said no because it paid by mistake and so could rely on a special limitation rule for mistaken payers. CA held that limitation rule didn't apply because C not allowed to rely on mistake and could only rely on Woolwich as ground for recovery. So potentially there are 3 issues: (1) does limitation rule apply only where C relying on mistake as his ground of recovery, or is it available whatever ground of recovery is relied on, provided that mistake present on facts - this depends on wording of limitation statute; (2) are claimants restricted to Woolwich as their ground of recovery where it is available on facts, or should they be allowed to rely on some alternative ground which is also available, e.g. mistake or duress - this looks like a question that can only be answered by proceeding from first principles but in CA Jonathan Parker LJ weirdly treated it as an issue that fell to be determined by construing Lord Goff's speeches in Woolwich and KB v Lincoln, in neither of which was the question expressly in point - his decision reads like one of those exam scripts where the candidate writes out everything he can remember in the hope that some of it must be relevant; (3) does the English law of unjust enrichment require claimants to establish a positive ground for restitution, or does it require them to establish an absence of legal ground for the transfer to D - the House of Lords might conceivably give us a ruling on this question; but on the other hand it might say nothing about it all and leave us to guess what it thinks from its treatment of (1) and (2); then again, their Lordships may all say different things while simultaneously agreeing with each other ... no, relax - that could never happen.

 

Best wishes
Charles

 

At 11:14 24/10/2006 -0400, you wrote:

What is at issue in DMG again?


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