In Jazztel plc v HMRC [2022] EWCA Civ 232 (25 February 2022) the Court of Appeal ruled that the taxpayer was not entitled to repayments of SDRT that had been levied contrary to EU law because it had discovered its mistake for the purposes of the Limitation Act 1980 more than six years before making its claim.
The taxpayer had paid SDRT under UK legislation that HMRC now accepts was contrary to the EU Capital Duties Directive. The payments were made under a mistake of law in that the taxpayer would not have made them but for its mistaken belief that the amounts were due. Under the Limitation Act 1980 s 32(1)(c) a claim for relief against the consequences of a mistake must be brought within six years of the time when the claimant discovers (or could with reasonable diligence have discovered) the mistake.
FA 2004 s 320...
