Test Claimants in the Franked Investment Income Group Litigation v IRC [2012] UKSC 19 is an English unjust enrichment law case, concerning liability for overpaid tax, and limitation of claims.
The test claimant argued that section 32(1)(c) of the Limitation Act 1980 allowed extended periods for bringing actions based on mistake, starting from the date of the discovery, and the only point for discovery was the ECJ judgment on 8 March 2001.
In the High Court, Henderson J held that a claim under the Woolwich principle was not an effective remedy, and the EU precluded sections 320 (FA2004) and 107 (FA2007).
The Court of Appeal held that the Woolwich remedy was sufficient and EU did not affect section 320 and 107.
English law did allow recovery of unlawfully demanded taxes after Woolwich.
A reference was made to the ECJ asking whether section 320 and 107 offended against the principles of effectiveness, legal certainty or legitimate expectations.