London-based Dorsey partner Simon Whitehead considers in Solicitors Journal the recent House of Lord's judgment in Sempra Metals v. Inland Revenue Commissioners. At issue for the court was appropriate U.K. common law restitution for a taxpayer wrongfully compelled to pay tax earlier than required under European Community law. In the court's ruling, three co-existent claims were identified: (1) damages for breach of statutory duty (namely the duty to apply legislation compatibly with community laws; (2) restitution for payment under an unlawful demand; and (3) restitution for payments made under a mistake of law.
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"Sempra Metals: restitution revisited" was published in Solicitors Journal, August 10, 2007. Republished with permission.