| Obligations, Property, Legal Theory | Monday, 10 March 2025 - 3:30 |
ABSTRACT
This article examines how s 32(1)(c) of the Limitation Act 1980 applies to restitutionary claims founded on ‘retrospective’ mistakes of law. Criticising the test in Test Claimants in the FII Group Litigation v HMRC (No 2), it presents a model which confines s 32(1)(c) to ‘ordinary’ mistakes of law.
€ (Westlaw)
John (Ching Jack) Choi, ‘Postponing the inexplicable: “retrospective” mistakes of law’, [2024] Journal of Business Law 7, 598-613.
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