AXA Sun Life PLC & Ors v Commissioners Of Inland Revenue & Anor

AXA Sun Life PLC & Ors v Commissioners Of Inland Revenue & Anor

The Court of Appeal held that the limitation and set-off issues were not conclusively determined as GLO issues in the claimants' favour and, even if they were, it was appropriate to 'order otherwise' due to subsequent developments in the law and to avoid injustice. The claimants' appeals on those issues were dismissed. The court further held that AXAIUK had not pleaded claims for restitution of tax paid due to inability to carry forward unused DTR credits before 1 April 2010, and such claims were ousted by statute. HMRC's appeal on the pleading issue was allowed.

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 / Court of Appeal Judgment on Appeal From High Court Preliminary Issues
Outcome
Claimants' appeal dismissed on limitation and set-off issues; HMRC's appeal allowed on pleading issue.
Legal Topics
Limitation of Actions, Group Litigation Orders (glo), Restitution for Unlawfully Levied Tax, Compound Interest, Mistake of Law, EU Law—free Movement of Capital, Double Taxation Relief
Tax Law Civil Procedure Restitution Limitation of Actions Group Litigation Orders (glo) Restitution for Unlawfully Levied Tax Compound Interest Mistake of Law +2 more

Case Brief

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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 / Court of Appeal Judgment on Appeal From High Court Preliminary Issues

Legal Issues

  1. 1 Whether limitation and set-off issues were conclusively determined as GLO issues and binding on parties under CPR 19.23
  2. 2 Whether claimants can rely on previous test case decisions for limitation and set-off
  3. 3 Whether AXAIUK pleaded a valid restitution claim for tax paid due to inability to offset unused DTR credits

Ratio Decidendi

The Court of Appeal held that the limitation and set-off issues were not conclusively determined as GLO issues in the claimants' favour and, even if they were, it was appropriate to 'order otherwise' due to subsequent developments in the law and to avoid injustice. The claimants' appeals on those issues were dismissed. The court further held that AXAIUK had not pleaded claims for restitution of tax paid due to inability to carry forward unused DTR credits before 1 April 2010, and such claims were ousted by statute. HMRC's appeal on the pleading issue was allowed.

Court Disposition

Claimants' appeal dismissed on limitation and set-off issues; HMRC's appeal allowed on pleading issue.

Orders

  • Claimants' appeal on limitation and set-off issues dismissed.
  • HMRC's appeal on the pleading issue allowed.