*Jazztel plc v Revenue and Customs Commissioners

Stamp duty – Stamp duty reserve tax. The Chancery Division ruled on a claim for the repayment of stamp duty reserve tax (SDRT), which the taxpayer had had paid, at the higher rate, to the defendant Revenue and Customs Commissioners (the Revenue), prior to its having been declared unenforceable under European Community law. The claim was for restitution for money paid or other enrichment conferred under a mistake, and was designated as the test claim for the purposes of resolving some of the remaining issues in the stamp taxes group litigation. Among other things, the court considered whether the Revenue had a limitation defence based on s 320 of the Finance Act 2004 (s 320), which purported to abrogate s 32(1)(c) of the Limitation Act 1980 in certain cases; whether s 320 was retrospective; and, if so, whether it infringed European Community law.

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