Woolwich Equitable Building Society v Commissioners of Inland Revenue

JurisdictionEngland & Wales
Judgment Date1989
Date1989
Year1989
CourtQueen's Bench Division
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20 cases
2 books & journal articles
  • The Rise and Fall of the Mistake of Law Rule
    • Ireland
    • Trinity College Law Review No. III-2000, January 2000
    • 1 January 2000
    ...if the payment transpires not in fact to be payable under law then it shall be repaid: see Woolwich Equitable Building Society v. LR.C. [1989] 1 WLR 137; Sebel Products Ltd. v. Commissioners and Excise [1949] Ch 409. (iii) The mistake of law rule will not apply to trustees who make payments......
  • BRIDGING THE GREAT DIVIDE BETWEEN MISTAKES OF LAW AND FACT IN RESTITUTION: IS THE BRIDGE SAFE TO CROSS?
    • Singapore
    • Singapore Academy of Law Journal No. 1999, December 1999
    • 1 December 1999
    ...it turns out that the money is not in fact due and such an agreement may be implied in law: see Woolwich Equitable Building Society v IRC[1989] 1 WLR 137 per Nolan J, following Vaisey J in Sebel Products Ltd v Commissioners of Custom and Excise[1949] 1 Ch 409. Where other grounds for recove......

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