Implied Exclusion of Civil Claims by Tax Statutes

$33.74 plus tax (Refund Policy)

Buy Article:


Subject to few limitations, Parliament has the capacity to enact legislation that extinguishes the right to make common law claims. Where it expresses this intention clearly, and does so within constitutional and Community law constraints, little difficulty should arise. However, the matter is more complex when it is argued that exclusion of claims is by implication. Recently this issue arose in two cases involving taxation. One case, Monro v Commissioners for HM Revenue and Customs, concerned whether or not a taxpayer could make a claim in restitution against the Revenue for overpaid tax. In the other, Total Network SL v HM Revenue and Customs, a key issue was whether the Revenue could claim for tortious conspiracy against a party allegedly involved in tax fraud. Both cases raise other issues; however, this note will focus on the matter of implied statutory exclusion of claims.

Document Type: Research Article

Publication date: February 1, 2010

More about this publication?
  • Until 2007 the King's Law Journal was known as the King's College Law Journal. It was established in 1990 as a legal periodical publishing scholarly and authoritative Articles, Notes and Reports on legal issues of current importance to both academic research and legal practice. It has a national and international readership, and publishes refereed contributions from authors across the United Kingdom, from continental Europe and further afield (particularly Commonwealth countries and USA). The journal includes a Reviews section containing critical notices of recently published books.
  • Editorial Board
  • Information for Authors
  • Subscribe to this Title
  • Information for Advertisers
  • Contents
  • Sample Paper
  • Email alerts (Hart books and journals)
  • ingentaconnect is not responsible for the content or availability of external websites
Related content



Share Content

Access Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content
Cookie Policy
Cookie Policy
ingentaconnect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more