Monro v HM Revenue & Customs [2007] EWHC 114 (Ch) (01 February 2007)

Monro v HM Revenue & Customs [2007] EWHC 114 (Ch) (01 February 2007)

A common law restitutionary claim for recovery of overpaid tax is precluded where the statutory regime under s.33 Taxes Management Act 1970 applies, even if the statutory remedy is unavailable due to time limits or exclusions such as s.33(2A). The statutory scheme is intended to be exclusive in such circumstances, and no parallel common law remedy exists for tax paid under a mistake of law or pursuant to an unlawful demand when the payment was made in accordance with the practice generally prevailing at the time.

Citation
[2007] EWHC 114 (Ch)
Parties
Claimant: Angus Monro; Defendants: The Commissioners for HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
01 February 2007
Procedural Posture
Restitutionary Claim for Repayment of Tax / High Court (chancery Division) Judgment
Outcome
Claim dismissed
Legal Topics
Mistake of Law, Unlawful Demand, Statutory Remedies, Self Assessment Tax Returns
Tax Law Restitution Administrative Law Mistake of Law Unlawful Demand Statutory Remedies Self Assessment Tax Returns

Case Brief

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Parties

Angus Monro

Claimant

The Commissioners for HM Revenue & Customs

Defendants

Procedural Posture

Restitutionary Claim for Repayment of Tax / High Court (chancery Division) Judgment

Legal Issues

  1. 1 Whether a taxpayer can recover overpaid tax under a common law restitutionary claim when statutory remedies are precluded by s.33(2A) Taxes Management Act 1970
  2. 2 Whether tax paid pursuant to a self-assessment based on prevailing practice, later found to be mistaken in law, is recoverable at common law as money paid under a mistake or pursuant to an unlawful demand

Ratio Decidendi

A common law restitutionary claim for recovery of overpaid tax is precluded where the statutory regime under s.33 Taxes Management Act 1970 applies, even if the statutory remedy is unavailable due to time limits or exclusions such as s.33(2A). The statutory scheme is intended to be exclusive in such circumstances, and no parallel common law remedy exists for tax paid under a mistake of law or pursuant to an unlawful demand when the payment was made in accordance with the practice generally prevailing at the time.

Court Disposition

Claim dismissed