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1 · sempra metals lawsuit
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The Court gave its answer on two assumptions: first, that the actions were to be treated as claims for restitution of a charge levied in breach of Community law: para 82; and .
Sempra traded, as a principal and as a broker for clients, in metals listed on the London Metal Exchange. Sempra is resident in the United Kingdom. Its parent company is resident in Germany.The House of Lords held that there was an action for money paid under mistakes of law, Kleinwort v Lincoln CC. There was also jurisdiction for giving compound interest. The restitutionary remedy was not like damages, so the gain would need to be measured, not the loss to the claimant. The Revenue should therefore give back its whole benefit. Simple interest would fall short of true value, so compound interest was proper.Judgments - Sempra Metals Limited (formerly Metallgesellschaft Limited) (Respondents) v. Her Majesty's Commissioners of Inland Revenue and another (Appellants)
With its long-awaited judgment in Sempra Metals Limited (formerly Metallgesellschaft Limited) v. Her Majesty's Commissioners of Inland Revenue and another ("Sempra Metals") handed down .
Sempra Metals scored an outstanding victory against the Revenue & Customs in July. The House of Lords, in an appeal by the Revenue, ruled that Sempra was not obliged to . In its decision in Sempra Metals, the House of Lords failed to have regard to that scheme, and other legislation providing for simple interest on overpaid tax. The House of Lords, in Sempra Metals Limited v HM Commissioners of Inland Revenue and anr [2007] UKHL 34, has confirmed that compound interest may be recoverable .
A critical analysis of Sempra Metals Ltd v IRC, where the House of Lords held that common law claims will lie to recover compound interest, either as restitution of the time value of money, or .The critical point is that Sempra's restitutionary claims - based on the Revenue's demand or on Sempra's own mistake - are not for damages or in respect of any wrong. They are for simple .
Until Sempra Metals, it had been settled law for about 200 years that no such claim could be brought, and that was the basis on which Parliament enacted section 78. In its decision in Sempra Metals, the House of Lords failed to have regard to that scheme, and other legislation providing for simple interest on overpaid tax.
155. The issue in this appeal is the principles to be applied in quantifying the award to be made to Sempra Metals Ltd ("Sempra"), by way of damages or restitution, for the detriment that Sempra suffered as a result of the United Kingdom's corporation tax regime being contrary to EU law. Sempra Metals scored an outstanding victory against the Revenue & Customs in July. The House of Lords, in an appeal by the Revenue, ruled that Sempra was not obliged to pay advance corporation tax (ACT) on dividends paid to its parent.But, in the House of Lords, the House decided to hear argument on the correctness of Sinclair v. Brougham, and in the event held that it was wrongly decided. The width of equity's power to award compound interest came thus into focus, although only at the end of long argument on other matters and in circumstances where the council was unwilling .Under a Group Litigation Order made 26th November 2001, Sempra Metals Limited ("Sempra"), as Metallgesellschaft Limited is now known, is a test claimant for the determination of this issue, and four sample dividends have been identified for .
Judgments - Sempra Metals Limited (formerly Metallgesellschaft Limited) (Respondents) v. . The effect of the decisions of this House in Kleinwort Benson Ltd v Lincoln City Council [1999] . My Lords, 132. Having had the great advantage, before writing this opinion, of reading the opinions of all my noble and learned friends I gratefully .
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The House of Lords has decided that Sempra Metals should receive compound interest on the refund they were awarded for paying a UK tax that was ruled illegal under EU law. The ruling has cleared the way for other taxpayers connected to the same action to receive compound interest as part of their compensation.
Sempra Metals Ltd v Inland Revenue Commissioners [2007] UKHL 34 is a UK tax law case, concerning the availability of compound interest upon personal claims. The effect of the case, decided by a majority, was to reverse the outcome of Westdeutsche Landesbank Girozentrale v Islington LBC. . The House of Lords held that there was an action for . In doing so, the Supreme Court departed from the House of Lords decision in Sempra Metals Ltd v Inland Revenue Commissioners [2007] UKHL 34, considered here, which held that such a claim was available. In the present case, the court disagreed with the view taken in Sempra Metals th... Sempra Metals Ltd v HM Commissioners of Inland Revenue involved the premature payment of corporation tax by Sempra. In effect, Sempra lost the use of the money it had paid prematurely to the IRC.
Judge Thornton’s paper discusses the general implications of the House of Lords’ decision in the Sempra Metals case from 2007, which overturns well-established case law to open the door to claims for compound interest in a range of new categories of case. Although the case itself was in part a restitutionary claim, Judge Thornton goes on to .
Topic: Within Sempra Metals Private fin IRC, the UK House of Lords held is, how a matter of one legal of unfairness enrichment, a subject is qualified to recover compound interest on tax imposed in breach for EU law. Still, for July of this year, the UK Supreme Court in Prudential Assurance Co- Ltd v HMRC overruled Sempra Metals. Long become discussed . Sempra Metals Limited (formerly Metallgesellschaft Limited) (Respondents) v. Her Majesty’s Commissioners of Inland Revenue and another (Appellants) [2007] UKHL 34 LORD HOPE OF CRAIGHEAD My Lords, This is a case about the award of interest. Questions about interest usually arise where the claim is presented as ancillary to a claim for a principal sum for . Facts. The Westdeutsche Landesbank Girozentrale sued Islington LBC for the return of £1,145,525, which included compound interest, as money that it had paid under an interest rate swap agreement with the council. Interest rate swap agreements had been declared by the House of Lords, a few years earlier in Hazell v Hammersmith and Fulham LBC, to be .Sempra Metals Ltd v Inland Revenue Commissioners [2007] UKHL 34 is a UK tax law case, concerning the availability of compound interest upon personal claims. . The House of Lords held that there was an action for money paid under mistakes of law, Kleinwort v Lincoln CC. There was also jurisdiction for giving compound interest.
Sempra Metals Ltd v Inland Revenue Commissioners [2007] UKHL 34 is a UK tax law case, concerning the availability of compound interest upon personal claims. . Sempra Metals Ltd v IRC; Court: House of Lords: Citations [2007] UKHL 34, [2008] AC 561: Keywords; Resulting trusts: Close. Facts. Sempra Metals paid advance corporation tax on its .In Prudential Assurance Co v HMRC,1 their Lordships performed a stunning volte-face in the law of unjust enrichment, expressly departing from the decision in Sempra Metals Ltd v IRC,2 reached by the House of Lords only 11 years earlier. This note seeks critically to examine the reasoning underpinning that remarkable reversal. The House of Lords, in Sempra Metals Limited v HM Commissioners of Inland Revenue and anr [2007] UKHL 34, has confirmed that compound interest may be recoverable in a restitution . In this landmark judgment, the Lords held that Sempra could recover compound interest from the Revenue, because the rule which had prevented recovery on a compound .
In Sempra Metals Ltd v Inland Revenue Commissioners, the House of Lords, by a majority, recognised the right to recover compound interest for the ‘use value of money’, an independent benefit from the principal sum.This right is based in the principle of unjust enrichment. Nevertheless, the House of Lords could not agree on the proper understanding of .Sempra Metals Ltd v Inland Revenue Commissioners [2007] UKHL 34 is a UK tax law case, concerning the availability of compound interest upon personal claims. . The House of Lords held that there was an action for money paid under mistakes of law, Kleinwort v Lincoln CC. There was also jurisdiction for giving compound interest. Whether Sempra was entitled to compensation for the timing disadvantage suffered and, if so, the amount of compensation to be awarded. Decision The House of Lords held that Sempra was entitled to compensation for the timing disadvantage suffered and that the amount of compensation should be calculated on the basis of compound interest. Matt Enston, an Associate in our Dry Shipping Group, comments on the recent decision of the House of Lords in Sempra Metals Ltd v Inland Revenue Commissioners [2007] UKHL 34 (“Sempra”) which .
As we reported briefly last week (see Legal update, Compound interest awarded on restitutionary claim), in Sempra Metals Limited v HM Commissioners of Inland Revenue and anr [2007] UKHL 34, the House of Lords has confirmed that compound interest is recoverable in restitution to reflect the time value of corporation tax which was mistakenly paid prematurely. Sempra Metals Ltd (Formerly Metallgesellschaft Ltd) v IR Commrs & Anor [2007] UKHL 34. The House of Lords ruled that that interest losses caused by a breach of contract or by a tortious wrong were in principle recoverable, but subject to proof of loss, remoteness of damage rules, obligations to mitigate damage and any other relevant rules .It was recognized by the House of Lords in Sempra Metals Ltd v IRC 76 that a defendant who has received money may also be enriched by the opportunity to use this money, what has also been described as ‘the time value of money’. This is a negative enrichment in the sense that it relates to what the defendant has saved by not having to borrow an equivalent amount of money from . The House of Lords has held that compound interest is recoverable in a claim for restitution of money paid under a mistake of law and, although strictly obiter, indicated that it would be recoverable in principle in any claim in tort or for breach of contract, including debt claims: Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners .
With its long-awaited judgment in Sempra Metals Limited (formerly Metallgesellschaft Limited) v. Her Majesty's Commissioners of Inland Revenue and another ("Sempra Metals") handed down on 18 July, the House of Lords has brought to an end proceedings initiated nearly twelve years ago. However, such are the wideranging implications of the judgment that its effects are likely to .
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