Mistake of Law: DMG finds favour with the Lords

Article by Bill Dodwell, Vice Chairman, CIOT International Tax sub-committee, and Carolyn Sarrau, senior manager, tax policy group, Deloitte. This article appeared in the January 2007 issue of Tax Adviser. The authors explain the implications of a House of Lords decision for taxpayers seeking to claim for tax paid 'by mistake', following the 25 October 2006 ruling in favour of the taxpayer in the iDeutsche Morgan Grenfell case.

January 2007 by Bill Dodwell and Carolyn Sarrau

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