Restitution of Overpaid Tax

Indoors or out, no one relaxes
In March, that month of wind and taxes,
The wind will presently disappear,
The taxes last us all the year.

“Thar She Blows“, from Versus (1949) by Ogden Nash

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In the Court of Appeal today, Mummery, Etherton and Patten LJJ handed down the decision in FJ Chalke Ltd & Anor v Revenue & Customs [2010] EWCA Civ 313 (25 March 2010).

In the Court of Appeal today, Arden, Stanley Burnton and Etherton LJJ handed down the decision in Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue [2010] EWCA Civ 103 (23 February 2010).