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How to approach the discoverability of mistakes of law: Court of Appeal gives judgment

08/10/25

The Court of Appeal has today upheld the approach of Richards J to the discoverability of mistakes of law under section 32(1)(c) of the Limitation Act 1980 in the long running Franked Investment Income litigation.

At first instance, experts were cross-examined on the question of when a mistake of law could be discovered, with the Court considering what an “appropriate advisor” would have advised at the relevant time. The Court of Appeal found that the Judge was entitled to take this approach and to conclude as he did. Both HMRC’s appeal and FCE Bank’s cross-appeal were dismissed.

The Court’s judgment can be found here.

Jennifer MacLeod and Frederick Wilmot-Smith were instructed as junior counsel by HMRC, in a team led by specialist tax counsel from Pump Court Tax Chambers.

All members of Brick Court Chambers are self employed barristers. Any views expressed are those of the individual barristers and not of Brick Court Chambers as a whole.