Mark Whitehouse Partner and Guy Adams Senior Solicitor both of Reynolds Porter Chamberlain LLP consider the state of the law as regards restitutionary claims for tax in the light of DMG
The decision of the House of Lords in Deutsche Morgan Grenfell Group plc v HMRC[2006] UKHL 49 coming as it did on the brink of Halloween will no doubt have sent a shiver down the spine of HMRC. The case is one of the ACT Group Litigation Order test cases; however its focus is not on EU matters but rather on the UK domestic law of restitution and how it applies in relation to tax.
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Mark Whitehouse Partner and Guy Adams Senior Solicitor both of Reynolds Porter Chamberlain LLP consider the state of the law as regards restitutionary claims for tax in the light of DMG
The decision of the House of Lords in Deutsche Morgan Grenfell Group plc v HMRC[2006] UKHL 49 coming as it did on the brink of Halloween will no doubt have sent a shiver down the spine of HMRC. The case is one of the ACT Group Litigation Order test cases; however its focus is not on EU matters but rather on the UK domestic law of restitution and how it applies in relation to tax.
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