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Restitution of tax which has been paid under mistake of law

The court in the UK in 1802 applied the legal maxim ignorantia juris non excusat (which means ‘ignorance of law is no excuse’) in Bilbie v Lumley case which was involved in recovery of indemnity mistakenly paid by an insurance company to the insured. In this case the court held that insurance indemn...

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Main Author: Jalil, Md. Abdul
Format: Article
Language:English
Published: Universiti Kebangsaan Malaysia (UKM) 2010
Subjects:
HJ2240 Revenue. Taxation
K Law (General)
Online Access:http://irep.iium.edu.my/13391/4/Restitution_of_tax_which_has_been_paid_under_mistake_of_law.pdf
http://irep.iium.edu.my/13391/
http://www.ukm.my/juu/fuujurnal/index.php
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spelling my.iium.irep.133912012-02-22T01:22:04Z http://irep.iium.edu.my/13391/ Restitution of tax which has been paid under mistake of law Jalil, Md. Abdul HJ2240 Revenue. Taxation K Law (General) The court in the UK in 1802 applied the legal maxim ignorantia juris non excusat (which means ‘ignorance of law is no excuse’) in Bilbie v Lumley case which was involved in recovery of indemnity mistakenly paid by an insurance company to the insured. In this case the court held that insurance indemnity paid to the insured under mistake of law is not refundable because of the above maxim. In later cases courts in England also applied the above legal maxim in tax cases barring taxpayers from recovering tax paid under mistake of law. So, the above legal maxim became the English common law rule in almost every later case involving payment made under mistake of law. It is to be noted that the above legal maxim was originally developed to be applied in criminal cases. It seems that the above maxim of law was misapplied by the court in the Bilbie case in indemnity refund claim and other courts also misapplied the maxim in tax restitution cases. That maxim is acceptable in criminal cases but it is not applicable or desirable in recovery of money or tax paid under mistake of law. Hence, the House of Lords after almost two hundred years has overruled the Bilbie decision in Kleinwort Benson Ltd v Lincoln City Council, decided in 1998. Universiti Kebangsaan Malaysia (UKM) 2010 Article REM application/pdf en http://irep.iium.edu.my/13391/4/Restitution_of_tax_which_has_been_paid_under_mistake_of_law.pdf Jalil, Md. Abdul (2010) Restitution of tax which has been paid under mistake of law. Jurnal Undang-undang, 14. pp. 223-248. ISSN 1394-7229 http://www.ukm.my/juu/fuujurnal/index.php
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
topic HJ2240 Revenue. Taxation
K Law (General)
spellingShingle HJ2240 Revenue. Taxation
K Law (General)
Jalil, Md. Abdul
Restitution of tax which has been paid under mistake of law
description The court in the UK in 1802 applied the legal maxim ignorantia juris non excusat (which means ‘ignorance of law is no excuse’) in Bilbie v Lumley case which was involved in recovery of indemnity mistakenly paid by an insurance company to the insured. In this case the court held that insurance indemnity paid to the insured under mistake of law is not refundable because of the above maxim. In later cases courts in England also applied the above legal maxim in tax cases barring taxpayers from recovering tax paid under mistake of law. So, the above legal maxim became the English common law rule in almost every later case involving payment made under mistake of law. It is to be noted that the above legal maxim was originally developed to be applied in criminal cases. It seems that the above maxim of law was misapplied by the court in the Bilbie case in indemnity refund claim and other courts also misapplied the maxim in tax restitution cases. That maxim is acceptable in criminal cases but it is not applicable or desirable in recovery of money or tax paid under mistake of law. Hence, the House of Lords after almost two hundred years has overruled the Bilbie decision in Kleinwort Benson Ltd v Lincoln City Council, decided in 1998.
format Article
author Jalil, Md. Abdul
author_facet Jalil, Md. Abdul
author_sort Jalil, Md. Abdul
title Restitution of tax which has been paid under mistake of law
title_short Restitution of tax which has been paid under mistake of law
title_full Restitution of tax which has been paid under mistake of law
title_fullStr Restitution of tax which has been paid under mistake of law
title_full_unstemmed Restitution of tax which has been paid under mistake of law
title_sort restitution of tax which has been paid under mistake of law
publisher Universiti Kebangsaan Malaysia (UKM)
publishDate 2010
url http://irep.iium.edu.my/13391/4/Restitution_of_tax_which_has_been_paid_under_mistake_of_law.pdf
http://irep.iium.edu.my/13391/
http://www.ukm.my/juu/fuujurnal/index.php
_version_ 1643606751365300224
score 13.211869

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