When judgments of your Supreme Court are good authority for a scant
decade, it does suggest that the concepts that underlie them are
unstable and unsound. Those who have doubted the wisdom of the
cautious approach which the HCA has taken in recent years (founded on
a healthy respect for longstanding authority and fundamental
distinctions between law and equity) must surely think again.

Kind regards

Ger

On 7/25/18, Gerard McMeel <gerard.mcmeel@guildhallchambers.co.uk> wrote:
> 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
> Barrister
>
>
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> On 25 Jul 2018, at 11:07, Robert Stevens
> <robert.stevens@law.ox.ac.uk<mailto: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<https://www.supremecourt.uk/cases/uksc-2016-0102.html>
>
> Prudential Assurance Company Ltd ... - The Supreme
> Court<https://www.supremecourt.uk/cases/uksc-2016-0102.html>
> www.supremecourt.uk<http://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 ...
>
>
>
> Rob
>
>