AXA Sun Life PLC & Ors v Commissioners of Inland Revenue & Anor [2024] EWCA Civ 1430 (27 November 2024)

AXA Sun Life PLC & Ors v Commissioners of Inland Revenue & Anor [2024] EWCA Civ 1430 (27 November 2024)

The Court of Appeal held that the limitation issue must be determined in accordance with the law as now understood following FII SC2, not by reference to prior test case orders; the set-off issue, though determined as a GLO issue in Prudential, should not bind other group register claims due to exceptional circumstances and subsequent legal developments, so the appeal on that issue is dismissed; HMRC's appeal on the pleading issue is allowed as AXAIUK had not properly pleaded a restitution claim for unused DTR credits.

Citation
[2024] EWCA Civ 1430
Parties
Claimant/appellant: AXA Sun Life plc; Claimant/appellant: AXA Equity & Law Assurance Society plc; Claimant/appellant: Sun Life Assurance Society plc; Claimant/appellant: Sun Life Unit Assurance Limited; Claimant/appellant: AXA General Insurance Limited; Claimant/appellant: AXA Insurance UK plc; Claimant/appellant: AXA Insurance plc; Claimant/appellant: Sun Life Pensions Management Limited; Claimant/appellant: Winterthur UK Limited; Defendant/respondent: Commissioners of Inland Revenue; Defendant/respondent: The Commissioners for His Majesty's Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
27 November 2024
Procedural Posture
Civil Appeal / Appeal From High Court (business and Property Courts, Revenue List) to Court of Appeal
Outcome
Claimants' appeals on the Limitation and Set-off issues dismissed; HMRC's appeal on the Pleading issue allowed.
Legal Topics
Group Litigation Orders, Limitation Periods, Restitution for Unlawfully Levied Tax, Compound Interest, Issue Estoppel, Advance Corporation Tax, Double Tax Relief
Tax Law Civil Procedure EU Law Group Litigation Orders Limitation Periods Restitution for Unlawfully Levied Tax Compound Interest Issue Estoppel +2 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 19 Party arguments 2
Sign in to unlock

Parties

AXA Sun Life plc

Claimant/appellant

AXA Equity & Law Assurance Society plc

Claimant/appellant

Sun Life Assurance Society plc

Claimant/appellant

Sun Life Unit Assurance Limited

Claimant/appellant

AXA General Insurance Limited

Claimant/appellant

AXA Insurance UK plc

Claimant/appellant

AXA Insurance plc

Claimant/appellant

Sun Life Pensions Management Limited

Claimant/appellant

Winterthur UK Limited

Claimant/appellant

Commissioners of Inland Revenue

Defendant/respondent

The Commissioners for His Majesty's Revenue & Customs

Defendant/respondent

Procedural Posture

Civil Appeal / Appeal From High Court (business and Property Courts, Revenue List) to Court of Appeal

Legal Issues

  1. 1 Whether the Claimants' claims were within the limitation period by reason of prior orders and judgments or should be determined under current law post-FII SC2
  2. 2 Whether GREA is entitled to a restitutionary claim for unlawful ACT utilised against lawful tax before the claim, in line with the Prudential concession
  3. 3 Whether AXAIUK pleaded a valid restitution claim for inability to offset unused DTR credits, and how such claim should be assessed

Ratio Decidendi

The Court of Appeal held that the limitation issue must be determined in accordance with the law as now understood following FII SC2, not by reference to prior test case orders; the set-off issue, though determined as a GLO issue in Prudential, should not bind other group register claims due to exceptional circumstances and subsequent legal developments, so the appeal on that issue is dismissed; HMRC's appeal on the pleading issue is allowed as AXAIUK had not properly pleaded a restitution claim for unused DTR credits.

Court Disposition

Claimants' appeals on the Limitation and Set-off issues dismissed; HMRC's appeal on the Pleading issue allowed.

Orders

  • Limitation issue determined in favour of HMRC; claims not conclusively within limitation period by prior orders.
  • Set-off issue: Court orders otherwise under CPR 19.23; GLO issue decision in Prudential not binding for other group claims; GREA confined to statutory remedy under FA 2019 s.85.