“Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners [2021] UKSC 31; [2021] 1 WLR 4354 (FII (3)) marks the third occasion on which the Supreme Court has grappled with the FII Group Litigation. Yet further decisions join the ranks if one counts the other cases arising out of the clash between EU law and the Income and Corporation Taxes Act 1988 (ICTA). Not since the swaps litigation has the UK’s apex court given unjust enrichment scholars quite so much material. However, despite this repeated scrutiny, FII (3) still reveals lingering confusion in the law of unjust enrichment …”
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Alexander Georgiou and Emma Rawkins, ‘Interest and enrichment, again’ (2022) 138 Law Quarterly Review (April issue) 186.
First posted 2022-03-02 13:00:28
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