Monro v HM Revenue & Customs

Monro v HM Revenue & Customs

Where a statutory regime (s 33 TMA 1970) provides a remedy for recovery of overpaid tax and includes a limitation (s 33(2A)) precluding relief for errors made in accordance with generally prevailing practice, the statutory remedy is exclusive and displaces any common law claim for restitution of tax paid under a mistake of law in such circumstances. Allowing a common law claim would defeat the statutory policy. There is no violation of A1P1 ECHR as the limitation is proportionate and within the state's discretion.

Parties
Appellant: Monro; Respondents: Commissioners for HM Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
09 April 2008
Procedural Posture
Civil Appeal / Court of Appeal Judgment on Appeal From High Court
Outcome
Appeal dismissed
Legal Topics
Recovery of Overpaid Tax, Statutory Remedies Vs Common Law Remedies, Mistake of Law, Limitation of Actions, Human Rights (a1 P1)
Tax Law Restitution Administrative Law Recovery of Overpaid Tax Statutory Remedies Vs Common Law Remedies Mistake of Law Limitation of Actions Human Rights (a1 P1)

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 3 Authorities cited 21 Party arguments 2 Amounts and remedies 5
Sign in to unlock

Parties

Monro

Appellant

Commissioners for HM Revenue & Customs

Respondents

Procedural Posture

Civil Appeal / Court of Appeal Judgment on Appeal From High Court

Legal Issues

  1. 1 Whether a common law claim for recovery of tax paid under a mistake of law is available where a statutory remedy exists under s 33 Taxes Management Act 1970 and is precluded by s 33(2A)
  2. 2 Whether s 33 TMA 1970 is an exclusive statutory regime displacing common law remedies
  3. 3 Whether refusal of repayment violates Article 1 of the First Protocol to the European Convention on Human Rights

Ratio Decidendi

Where a statutory regime (s 33 TMA 1970) provides a remedy for recovery of overpaid tax and includes a limitation (s 33(2A)) precluding relief for errors made in accordance with generally prevailing practice, the statutory remedy is exclusive and displaces any common law claim for restitution of tax paid under a mistake of law in such circumstances. Allowing a common law claim would defeat the statutory policy. There is no violation of A1P1 ECHR as the limitation is proportionate and within the state's discretion.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed; no order for repayment of tax to Mr Monro