The UK retroactively abolished the mistake of law remedy in FA 2007 s 107. On 26 January the European Commission announced it had decided to refer the UK to the European Court of Justice because the UK has refused to reverse that abolition.
In the UK until the enactment of FA 2007 s 107 there were arguably four ways in which an offended person could obtain repayment of charges levied in breach of community law.
The first is a statutory error or mistake claim. Following Autologic Holdings plc & Ors v Commissioners of Inland Revenue [2005] UKHL 54 it is settled law that this route should be pursued...
