Woolwich Equitable Building Society v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Judgment Date | 1989 |
| Date | 1989 |
| Court | Queen's Bench Division |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
20 cases
- Sci Operations Pty Ltd v Commonwealth Commissioner of Taxation
-
O'Rourke v Revenue Commissioners
... ... 1976 S30(4) COURTS ACT 1981 S22(1) WOOLWICH BUILDING SOCIETY V INLAND REVENUE COMMISSIONERS 1993 AC ... quasi-contract for money had and received, or an equitable claim for restitution of money by which the State was ... ...
-
Friends' Provident Life Office (A Firm) v Hillier Parker May & Rowden; Estates & General Plc and Others, third parties
... ... "In respect of sums due under the Building Contract Friends [Provident} shall on being given ... Lumley [1802] 2 East 469 ; Woolwich Building Society v. IRC [1993] AC 70 , HL, per ... be found by the court to be just and equitable having regard to the extent of that person's ... ...
-
R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
... ... Ltd v Burnley Borough Council ELR [1978] AC 904 Woolwich Equitable Building Society v IR Commrs ELRTAX [1993] AC 70; [1992] BTC 470 ... ...
Request a trial to view additional results
2 books & journal articles
-
The Rise and Fall of the Mistake of Law Rule
...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?
...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......