Europcar UK Ltd & Ors v HM Revenue & Customs

Europcar UK Ltd & Ors v HM Revenue & Customs

All test claimants except Heidelberg made valid claims in mistake before 8 September 2003 by virtue of their claim forms read with the GLO and register, entitling them to the extended limitation period under section 32(1)(c) Limitation Act 1980. Heidelberg's claim form did not plead mistake-based restitution, so amendments adding such claims after 8 September 2003 were new claims, subject to section 320 Finance Act 2004, and could not benefit from the extended limitation period. Amendments adding mistake-based claims do not relate back unless the original claim pleaded the necessary facts. FIFO applies to set-off of surplus ACT.

Parties
Claimants: Europcar UK Limited & Others; Defendants: The Commissioners for HM Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
19 June 2008
Procedural Posture
Group Litigation (test Claims) / Judgment After Trial of Test Issues
Outcome
Claims of all test claimants except Heidelberg succeed in full; Heidelberg's claim succeeds only for ACT paid within six years before its claim form; amendments adding mistake-based claims after 8 September 2003 do not relate back and are subject to section 320 Finance Act 2004.
Legal Topics
Limitation of Actions, Restitution for Mistake of Law, Group Litigation Orders, Unlawful Tax Recovery, Amendment of Pleadings
Tax Law Civil Procedure European Union Law Limitation of Actions Restitution for Mistake of Law Group Litigation Orders Unlawful Tax Recovery Amendment of Pleadings

Case Brief

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Parties

Europcar UK Limited & Others

Claimants

The Commissioners for HM Revenue and Customs

Defendants

Procedural Posture

Group Litigation (test Claims) / Judgment After Trial of Test Issues

Legal Issues

  1. 1 Whether claimants paid ACT under a mistake for limitation purposes
  2. 2 Whether valid claims in mistake were made prior to 8 September 2003
  3. 3 Effect of section 320 Finance Act 2004 on amended or re-issued claims

Ratio Decidendi

All test claimants except Heidelberg made valid claims in mistake before 8 September 2003 by virtue of their claim forms read with the GLO and register, entitling them to the extended limitation period under section 32(1)(c) Limitation Act 1980. Heidelberg's claim form did not plead mistake-based restitution, so amendments adding such claims after 8 September 2003 were new claims, subject to section 320 Finance Act 2004, and could not benefit from the extended limitation period. Amendments adding mistake-based claims do not relate back unless the original claim pleaded the necessary facts. FIFO applies to set-off of surplus ACT.

Court Disposition

Claims of all test claimants except Heidelberg succeed in full; Heidelberg's claim succeeds only for ACT paid within six years before its claim form; amendments adding mistake-based claims after 8 September 2003 do not relate back and are subject to section 320 Finance Act 2004.

Orders

  • Declaration that all test claimants except Heidelberg made valid claims in mistake before 8 September 2003.
  • Heidelberg's claim limited to ACT paid within six years before 9 January 2001.