Published January 25, 2021
Test Claimants in the Franked Investment Income Group Litigation v Revenue and Customs Commissioners (formerly Inland Revenue Commissioner)
Lord Reed, Lord Hodge, Lord Carnwath, Lord Lloyd-Jones, Lord Briggs, Lord Sales and Lord Hamblen
 UKSC 47
Judgment November 20, 2020
Section 32(1)(c) of the Limitation Act 1980 applied to claims for the restitution of money paid under a mistake of law, with time beginning to run when the claimants discovered, or could with reasonable diligence have discovered, their mistake in the sense of recognising that they had a worthwhile claim.
The Supreme Court so held, inter alia, (Lord Briggs, Lord Sales and Lord Carnwath dissenting in part) in allowing the appeal of the Revenue and Customs Commissioners from two