| From: | Robert Stevens <robert.stevens@law.ox.ac.uk> |
| To: | obligations@uwo.ca |
| Date: | 25/07/2018 10:02:14 UTC |
| Subject: | Sempra Metals Gone |
One of the worst decisions in the law of unjust enrichment in recent years, with stiff competition, has been overruled. Sempra Metals has been disapproved in Prudential Assurance v HMRC.
Lots of interesting material to digest in the speech. On its face, I can find little to do but applaud.
https://www.supremecourt.uk/cases/uksc-2016-0102.html
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www.supremecourt.uk
Permission was granted on one issue by the Court of Appeal; this is an application for permission on the remaining grounds, and a request for a preliminary reference to be made. The grounds include: whether a non-discriminatory treatment of foreign sourced
dividends under EU law requires a tax ...
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