FII case back to Europe again

In 1997 Parliament enacted provisions curtailing the statutory limitation period for VAT claims doing so without notice and retrospectively to the date of their announcement. The CJEU held this to be unlawful in its 2002 judgment in Marks & Spencer [2002] ECR I-6325.

A year or so later in 2004 Parliament enacted provisions curtailing the limitation period for restitutionary claims for overpaid taxes based on mistake again without notice and again retrospectively to the date of the announcement (FA 2004 s 320).

An uninitiated observer might be forgiven for thinking that...