In defence of Sempra
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 underpinnin...
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| Format: | Journal article |
| Language: | English |
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Informa Business Intelligence
2019
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| Summary: | 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. |
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