Monro v HM Revenue & Customs

Monro v HM Revenue & Customs

The existence and terms of s.33 and s.33(2A) of the Taxes Management Act 1970 preclude a common law restitutionary claim for recovery of tax overpaid under a mistake of law where the statutory remedy is unavailable due to time limits or prevailing practice. The statutory scheme is intended to be exhaustive in such circumstances, and no parallel common law remedy exists.

Parties
Claimant: Angus Monro; Defendants: The Commissioners for HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
01 February 2007
Procedural Posture
Civil / Judgment
Outcome
Claim dismissed
Legal Topics
Recovery of Overpaid Tax, Mistake of Law, Statutory Remedies and Common Law, Self Assessment, Limitation of Claims
Tax Law Restitution Recovery of Overpaid Tax Mistake of Law Statutory Remedies and Common Law Self Assessment Limitation of Claims

Case Brief

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Parties

Angus Monro

Claimant

The Commissioners for HM Revenue & Customs

Defendants

Procedural Posture

Civil / Judgment

Legal Issues

  1. 1 Whether a taxpayer can recover overpaid tax under a mistake of law when statutory remedies are time-barred or excluded
  2. 2 Whether a common law restitutionary claim is precluded by the statutory scheme under the Taxes Management Act 1970

Ratio Decidendi

The existence and terms of s.33 and s.33(2A) of the Taxes Management Act 1970 preclude a common law restitutionary claim for recovery of tax overpaid under a mistake of law where the statutory remedy is unavailable due to time limits or prevailing practice. The statutory scheme is intended to be exhaustive in such circumstances, and no parallel common law remedy exists.

Court Disposition

Claim dismissed