Investment Trust Companies v Revenue and Customs Commissioner
| Jurisdiction | England & Wales |
| Judge | Lord Reed,Lord Neuberger,Lord Mance,Lord Carnwath,Lord Hodge |
| Judgment Date | 11 April 2017 |
| Neutral Citation | [2017] UKSC 29 |
| Date | 11 April 2017 |
| Court | Supreme Court |
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96 cases
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First Alternative Medical Staffing Ltd and another v Revenue and Customs Commissioners
...C-160/13) [2015] BVC 18 and the decision of the Supreme Court in Investment R & C Commrs v Investment Trust Companies (in liquidation) [2017] BVC 16. The choice that the taxpayer faced in those cases was between (1) relying on an exemption provided by an EU Directive with direct effect in t......
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Prudential Assurance Company Ltd v Revenue and Customs Commissioners
...has been a more detailed analysis of the “at the expense of” question, in Investment Trust Companies v Revenue and Customs Comrs [2017] UKSC 29; [2018] AC 275. It is necessary next to consider that “At the expense of” 68 Assuming for the present that an enrichment arises from having the op......
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Mr Hitendrakumar Patel v Mr Michael John Parker
...Mr Patel to bring an unjust enrichment claim against the alleged recipients, applying Investment Trust Companies v. Revenue & Customs [2017] UKSC 29, in the judgment of Lord Reed at 74 Turning therefore to the new proposed heads of claim against SMC, ETT and ETH, Mr Parker is the sole dire......
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Ahmad Hamad Algosaibi and Brothers Company v Saad Investments Company Ltd, Al Sanea and Others
...[2014] 3 All E.R. 550; [2014] 1 CLC 316; [2014] C.P. Rep. 30, referred to. (40) Investment Trust Co. v. Revenue & Customs Commrs., [2017] UKSC 29; [2018] 1 A.C. 275; [2017] 2 W.L.R. 1200; [2017] 3 All E.R. 113; [2017] STC 985; [2017] STI 1041, referred to. (41) Jones v. MBNA Intl. B......
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1 firm's commentaries
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Supreme Court Finds There Is No Claim In Unjust Enrichment For Compound Interest On Mistaken Payments
...for the defendant to be unjustly enriched "at the expense of" the claimant. In Investment Trust Companies v Revenue and Customs Cmrs [2017] UKSC 29, Lord Reed explained that, as a general rule, a claim for unjust enrichment is only available in respect of a benefit which the claimant has pr......
14 books & journal articles
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CONSTRUCTIVE TRUSTS AND DISCRETION IN AUSTRALIA: TAKING STOCK.
...[2014] 1 Ch 1, 9 [13] (Lewison J), affd FHR European Ventures (n 41); Investment Trust Companies v Revenue and Customers Commissioners [2018] 1 AC 275, 304-5 [69] (Lord (43) See, eg, Peter Birks, Can Sense Be Made of the Remedial Constructive Trust? (The University of Western Australia Law ......
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Rights of relief, subrogation and unjustified enrichment in Scots law
...ch 6, section B; Go and Jones (n 20) chs 20 and 21. 143 Mitchell (n 97) 200.144 Cf Investment Trust Companies (in liquidation) v HMRC [2017] UKSC 29 at para 40, per Lord Reed: ‘the adoption of the concept of unjust enrichment in the modern law, as a unifying principle underlying a number o......
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MANN V PATERSON CONSTRUCTIONS PTY LTD: THE INTERSECTION OF DEBT, DAMAGES AND QUANTUM MERUIT.
...Financiere de la Cite v Parc (Battersea) Ltd [1999] 1 AC 221, 227 (Lord Steyn); Investment Trust Companies v Revenue and Customs Comrs [2018] AC 275, 290-1 [24], 294-6 [39]-[45] (Lord Reed); Samsoondar (n 10) [18][19] (Lord (168) See, eg, Peter G Watts '"Unjust Enrichment": The Potion that ......
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UNJUST ENRICHMENT IN AUSTRALIA: WHAT IS(N'T) IT? IMPLICATIONS FOR LEGAL REASONING AND PRACTICE.
...('Eastenders'). (25) See, eg, Lipkin Gorman (n 3) 578 (Lord Goff). (26) Investment Trust Companies v Revenue and Customs Commissioners [2018] AC 275, 294 [39] (Lord Reed JSC for the Court) ('Investment (27) Third Restatement (n 9) [section] 1 cmt (b). (28) The distinction between legal rule......
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