Payment under Compulsion of Law (James Lee, 6 Jul 2007)

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Sender:	James Lee
Date:	Fri, 6 Jul 2007 13:51:56 +0100
Re:	Payment under Compulsion of Law

Dear All,

Members may wish to note this week's decision from the Court of Appeal in McCarthy v. McCarthy & Stone Plc [2007] EWCA Civ 664.

Of interest is the Company’s counterclaim (para 32 and following), which was for the restitution of money paid under compulsion of law within the context of a Company’s discharge of income tax and national insurance liabilities. The appeal against Peter Smith J’s decision to grant summary judgment on the counterclaim was dismissed.

Best wishes,
James Lee

--
James Lee
Teaching Fellow
School of Law
University of Reading
Foxhill House, rm. 2.09
Whiteknights Road, Earley
Reading RG6 7BA
United Kingdom

Phone: +44 (0) 118 3785643
Fax: +44 (0) 118 3784543
Web: www.reading.ac.uk/law

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