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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Main Author: Georgiou, AYS
Format: Journal article
Language:English
Published: Informa Business Intelligence 2019
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author Georgiou, AYS
author_facet Georgiou, AYS
author_sort Georgiou, AYS
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description 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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spellingShingle Georgiou, AYS
In defence of Sempra
title In defence of Sempra
title_full In defence of Sempra
title_fullStr In defence of Sempra
title_full_unstemmed In defence of Sempra
title_short In defence of Sempra
title_sort in defence of sempra
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