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- Unjustified Enrichment, Error of Law and Public Authority Receipts and Disbursements   flag 

[1999] SLC 169
Scottish Law Commission
United Kingdom - Scotland

Legislation Cited

Legislation Name Provision
Constitution
Finance Act 1988 s20, s33
Finance Act 1989 s24, s80
Finance Act 1992
Finance Act 1994 s40
Finance Act 1995 s20, s80, s83
Finance Act 1997 s20, s33, s43, s46, s47, s50, s80

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd [1994] HCA 61; (1994) 182 CLR 51; (1994) 126 ALR 1; (1994) 29 ATR 173; (1994) 69 ALJR 51 High Court of Australia Australia - Commonwealth 7 Dec 1994 AustLII flag 299
Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366 United Kingdom circa 1992 AustLII flag 226
Armour v Thyssen Edelstahlwerke AG [1991] 2 AC 339; [1990] 3 All ER 481; [1990] 3 WLR 810; [1990] SLT 891 United Kingdom - Scotland circa 1990 AustLII flag 27
Commonwealth v Burns [1971] VicRp 100; [1971] VR 825; [1972] ALR 154 Australia - Victoria 25 May 1971 AustLII flag 43
Mason v New South Wales [1959] HCA 5; (1959) 102 CLR 108; [1959] ALR 422; 32 ALJR 380 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 127
Kleinwort Benson Ltd v Lincoln City Council [1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387 House of Lords United Kingdom 29 Oct 1998 BAILII flag 320
Shilliday v Smith [1998] ScotCS CSIH_121; [1998] SC 725; [1998] SLT 976 Scottish Court of Session United Kingdom - Scotland 2 Apr 1998 BAILII flag 45
Comateb [1997] EUECJ C-192/95; [1997] ECR I-165; [1997] 2 CMLR 649 Court of Justice of the European Communities Europe 14 Jan 1997 BAILII flag 43
Morgan Guaranty Trust Co of New York v Lothian Regional Council [1994] ScotCS CSIH_3; [1995] SLT 299; [1995] SCLR 225; [1995] SC 151 Scottish Court of Session United Kingdom - Scotland 1 Dec 1994 BAILII flag 41
Royal Bank of Scotland v Watt [1990] ScotCS CSIH_2; [1991] SLT 138; [1991] SC 48 Scottish Court of Session United Kingdom - Scotland 6 Nov 1990 BAILII flag 5
R v Hancock; R v Shankland [1985] UKHL 9; [1986] AC 455; [1986] 1 All ER 641; [1986] 2 WLR 357; [1986] Crim LR 400; (1986) 82 Cr App R 264; [1985] SLT 214; [1985] SC (HL) 17 House of Lords United Kingdom - Scotland 27 Feb 1985 BAILII flag 68
Just [1980] EUECJ R-68/79; [1981] 2 CMLR 714; [1980] ECR 501 Court of Justice of the European Communities Europe 27 Feb 1980 BAILII flag 36
South of Scotland Electricity Board v British Oxygen Co Ltd [1959] UKHL 4; [1959] 2 All ER 225; [1959] 1 WLR 587; [1959] SLT 181; [1959] SC (HL) 17 House of Lords United Kingdom - Scotland 16 Apr 1959 BAILII flag 10
Haggarty v Scottish Transport and General Workers Union [1954] ScotCS CSIH_6; [1955] SC 109 Scottish Court of Session United Kingdom - Scotland 2 Dec 1954 BAILII flag 5
Boog v Magistrates of Burntisland [1775] Mor 1991 United Kingdom - Scotland 22 Feb 1775 BAILII flag 1
"Colour of Office: Restitutionary Redress Against Public Authority" (1987) 14 Journal of Malaysian and Comparative Law 41 Journal of Malaysian and Comparative Law Malaysia circa 1987 CommonLII flag 3
Kelly v Solari [1841] EngR 1087; [1835-42] All ER 320; (1841) 9 M & W 54; 152 ER 24; (1841) 11 LJEx 10; (1841) 9 M & R 54 Court of Exchequer United Kingdom circa 1841 CommonLII flag 148
Campbell v Hall [1774] EngR 5; 98 ER 1045; (1774) 1 Cowp 204; 20 St Tr 239; [1774] Lofft 655 King's Bench United Kingdom circa 1774 CommonLII flag 89
"Reflections on the Condictio Indebiti in a Mixed System" (1994) 111 South African Law Journal 759 South African Law Journal South Africa circa 1994 HeinOnline flag 1
"The Recovery of Unconstitutional Taxes in Australia and the United States" (1964) 42 Texas Law Review 777 Texas Law Review United States circa 1964 HeinOnline / LexisNexis flag 7
(1997) 42 Journal of the Law Society of Scotland 70 (1997) 42 Journal of the Law Society of Scotland 70 Journal of the Law Society of Scotland United Kingdom - Scotland circa 1997 LexisNexis flag 1
Derrick v Williams [1939] 2 All ER 559 United Kingdom circa 1939 LexisNexis flag 11
National Pari-Mutuel Association Ltd v R (1930) 47 TLR 110 United Kingdom circa 1930 LexisNexis flag 12
Attorney-General v Wilts United Dairies Ltd (1921) 37 TLR 884 United Kingdom circa 1921 LexisNexis flag 55
William Whiteley Ltd v R (1909) 101 LT 741; 26 TLR 19 United Kingdom circa 1909 LexisNexis flag 19
Henderson v Folkestone Waterworks Co (1885) 1 TLR 329 United Kingdom circa 1885 LexisNexis flag 11
Kleinwort Benson Ltd v Birmingham City Council [1996] 3 WLR 1139 United Kingdom circa 1996 LexisNexis / Westlaw flag 3
Hazell v Hammersmith & Fulham London Borough Council (Council Swaps/Swaps case) [1992] 2 AC 1; [1991] 1 All ER 545; [1991] 2 WLR 372; 173 ER 1191 United Kingdom circa 1991 LexisNexis / Westlaw flag 133
Woolwich (First Instance) [1989] 1 WLR 137 United Kingdom circa 1989 LexisNexis / Westlaw flag 11
Re Diplock [1948] 1 KB 339; [1948] Ch 465; [1947] 2 All ER 751 United Kingdom circa 1948 LexisNexis / Westlaw flag 293
Auckland Harbour Board v R [1924] AC 318 United Kingdom circa 1924 LexisNexis / Westlaw flag 150
Attorney-General v Gray [1977] 1 NSWLR 406; 7 ACLR 889; 14 ATR 241 Australia - New South Wales circa 1977 LexisNexis AU flag 33
Commonwealth of Australia v Burns [1971] VR 525 Australia - Victoria circa 1971 LexisNexis AU flag 1
Julian v Mayor etc of Auckland [1927] NZGazLawRp 69; [1927] NZLR 453; (1927) 28 GLR 359; (1927) 1 NZLRLC 373 New Zealand Gazette Law Reports New Zealand 2 Jun 1927 NZLII flag 8
Willis Faber Enthoven (Pty) Ltd v Receiver of Revenue [1991] ZASCA 163; 1992 4 SA 202; [1992] 4 All SA 62 Supreme Court of Appeal of South Africa South Africa 26 Nov 1991 SAFLII flag 85
Air Canada v British Columbia (1989) 59 DLR (4th) 161; [1989] 1 SCR 1161 Supreme Court of Canada Canada 4 May 1989 Supreme Court of Canada flag 52
Dollar Land (Cumbernauld) Ltd v CIN Properties Ltd [1998] SC (HL) 90; [1998] SLT 992 House of Lords United Kingdom - Scotland circa 1998 Westlaw flag 39
Commissioners of Customs and Excise v McMaster Stores (Scotland) Ltd (in receivership) [1996] SLT 935 United Kingdom - Scotland circa 1996 Westlaw flag 3
McKillop, Petitioner [1995] SLT 216 United Kingdom - Scotland circa 1995 Westlaw flag 1
(1995) 111 Law Quarterly Review 379 (1995) 111 Law Quarterly Review 379 Law Quarterly Review United Kingdom circa 1995 Westlaw flag 1
"Restitution of Overpaid Tax, Discretion and Passing On" (1995) 111 Law Quarterly Review 375 Law Quarterly Review United Kingdom circa 1995 Westlaw flag 1
"Restitution of Taxes, Levies and Other Imposts: Defining The Extent of the Woolwich Principle" (1993) 109 Law Quarterly Review 401 Law Quarterly Review United Kingdom circa 1993 Westlaw flag 8
"'When Money is Paid in Pursuance of Void Authority …' - A Duty to Repay?" [1992] Public Law 580 Public Law United Kingdom circa 1992 Westlaw flag 2
Lord Advocate v Butt [1991] SLT 248 United Kingdom - Scotland circa 1991 Westlaw flag 2
Tarmac Econowaste Ltd v Assessor for Lothian Region [1991] SLT 77 United Kingdom - Scotland circa 1991 Westlaw flag 12
LA v Hepburn [1990] SLT 530 United Kingdom - Scotland circa 1990 Westlaw flag 2
Evenoon Ltd v Jackel & Co Ltd [1982] SLT 83 United Kingdom - Scotland circa 1982 Westlaw flag 4
Hunter v Bradford Property Trust Ltd [1970] SLT 173 United Kingdom - Scotland circa 1970 Westlaw flag 6
Dollar Academy Boarding Houses Association v Magistrates of Dollar [1966] SLT 179 United Kingdom - Scotland circa 1966 Westlaw flag 1
Abercromby v Badenoch 1909 2 SLT 114 United Kingdom - Scotland circa 1909 Westlaw flag 5
Sprot's Trs v Lord Advocate (1903) 10 SLT 452 United Kingdom - Scotland circa 1903 Westlaw flag 1
Hope v Edinburgh Corporation (1897) 5 SLT 195 United Kingdom - Scotland circa 1897 Westlaw flag 6
"The Stuarts live on" [1996] Tax Journal 384 Tax Journal United Kingdom circa 1996 flag 1
Rutherglen Parish v Tolmie [1922] SLT (Sh Ct) 72 United Kingdom - Scotland circa 1922 flag 1
Henderson v Alexander (1857) 29 Sc Jur 559 United Kingdom - Scotland circa 1857 flag 1
Scottish Burial Reform and Cremation Society v Glasgow Corporation [1967] SC (HL) 116 House of Lords United Kingdom - Scotland circa 1967 flag 1
Greenock Corporation v Arbuckle Smith & Co Ltd [1958] SC 615 United Kingdom - Scotland circa 1958 flag 1
British Railways Board v Glasgow Corporation [1976] SC 224 United Kingdom - Scotland circa 1976 flag 16
Glasgow Corporation v Perrydale Ltd [1963] SC 512 United Kingdom - Scotland circa 1963 flag 1
British Linen Co v Assessor for Aberdeen (1906) 8 F 508 circa 1906 7
Glasgow Corporation v Lord Advocate [1959] SC 203 United Kingdom - Scotland circa 1959 flag 2
Blaizot [1988] ECR 379; [1989] 1 CMLR 57 Europe circa 1988 flag 33
Ferguson v Assessor for Inverness-shire [1912] SC 768 United Kingdom - Scotland circa 1912 flag 2
Belhaven-Westbourne Church Congregational Board v Glasgow Corporation [1965] SC (HL) 1 House of Lords United Kingdom - Scotland circa 1965 flag 2
McNair v Arrol [1952] SLT (Sh Ct) 41 United Kingdom - Scotland circa 1952 flag 1
Unigate Foods Ltd v The Scottish Milk Marketing Board [1975] SC (HL) 75 House of Lords United Kingdom - Scotland circa 1975 flag 4
Moss' Empires v Assessor for Glasgow [1917] SC (HL) 1 House of Lords United Kingdom - Scotland circa 1917 flag 15
Watherston's Trs v Lord Advocate (1901) 3 F 429 circa 1901 1
Distillers Co v Fife C C [1925] SC (HL) 15; [1924] SC 499 House of Lords United Kingdom - Scotland circa 1925 flag 1
Amministrazione Delle Finanze Dello Stato v San Giorgio [1985] 2 CMLR 658 Europe circa 1985 flag 6
Dante v Assessor for Ayr [1922] SC 109 United Kingdom - Scotland circa 1922 flag 12
[1995] 2 CMLR 357 [1995] 2 CMLR 357 Europe circa 1995 flag 3
Commercial Bank of Scotland v Glasgow Corporation [1925] SLT (Sh Ct) 142 United Kingdom - Scotland circa 1925 flag 1
[1989] 3 CMLR 3 [1989] 3 CMLR 3 Europe circa 1989 flag 1
[1963] Act 20 [1963] Act 20 United Kingdom circa 1963 flag 1
Lanarkshire C C v Miller [1917] SC 35 United Kingdom - Scotland circa 1917 flag 3
[1958] SC 53 [1958] SC 53 United Kingdom - Scotland circa 1958 flag 1
Dollar Land (Cumbernauld) Ltd v CIN Properties Ltd [1996] SC 330 United Kingdom - Scotland circa 1996 flag 1
"Swaps, Error of Law and Unjustified Enrichment" (1995) 1 Scottish Law & Practice Quarterly 1 Scottish Law & Practice Quarterly United Kingdom - Scotland circa 1995 flag 1
NV Devos Gebroeder v Sunderland Sportswear Ltd [1990] SC 291 United Kingdom - Scotland circa 1990 flag 24
428 Si 1979/591 428 SI 1979/591 United Kingdom circa 1979 flag 1
Cupar Town Council v Hitt (1915) 31 Sh Ct Rep 266 United Kingdom - Scotland circa 1915 flag 1
425 Si 1979/591 425 SI 1979/591 United Kingdom circa 1979 flag 1
LA v Butt [1992] SC 140 United Kingdom - Scotland circa 1992 flag 3
Inverness County Council v Macdonald [1949] SLT (Sh Ct) 79 United Kingdom - Scotland circa 1949 flag 1
Doddington's Case [1596] Cro Eliz 545 King's Bench United Kingdom circa 1596 flag 1
1 R (HL) 27 1 R (HL) 27 United Kingdom - Scotland circa 1985 flag 2
Greenock Corporation v Arbuckle Smith and Co Ltd [1960] SC (HL) 49 House of Lords United Kingdom - Scotland circa 1960 flag 4
(1995) 1 CLJ 246 (1995) 1 CLJ 246 circa 1995 2
(1997) 1 Elr 381 (1997) 1 ELR 381 circa 1997 1
Manclark v Thomson's Trs [1958] SC 147 United Kingdom - Scotland circa 1958 flag 3
Prudential Assurance Co Ltd v Dalziel Parish Council (1914) 24 Poor Law Magazine 203 Poor Law Magazine United Kingdom - Scotland circa 1914 flag 1

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