From: Gerard McMeel <gerard.mcmeel@guildhallchambers.co.uk>
To: Robert Stevens <robert.stevens@law.ox.ac.uk>
CC: obligations@uwo.ca
Date: 25/07/2018 13:04:02 UTC
Subject: Re: Sempra Metals Gone

Surely the worst was Kleinwort Benson v Lincoln CC permitting recovery for mistakes of law with full retrospective effect, which kicked off most of these tax cases?

Best,

Gerard

Sent from my iPhone



Gerard McMeel
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On 25 Jul 2018, at 11:07, Robert Stevens <robert.stevens@law.ox.ac.uk> wrote:

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


Rob