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In defence of Sempra

Abstract:
In Prudential Assurance Co v HMRC,1 their Lordships performed a stunning volte-face in the law of unjust enrichment, expressly departing from the decision in Sempra Metals Ltd v IRC,2 reached by the House of Lords only 11 years earlier. This note seeks critically to examine the reasoning underpinning that remarkable reversal.
Publication status:
Published
Peer review status:
Peer reviewed

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https://www.i-law.com/ilaw/doc/view.htm?id=396135

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Institution:
University of Oxford
Division:
SSD
Department:
Law
Sub department:
Law Faculty
Oxford college:
All Souls College
Role:
Author
ORCID:
0000-0003-1696-2426
Publisher:
Informa Business Intelligence Publisher's website
Journal:
Lloyd's Maritime and Commercial Law Quarterly Journal website
Volume:
2019
Issue:
Part 1
Pages:
38-45
Publication date:
2019-02-14
Acceptance date:
2019-02-01
ISSN:
0306-2945
Language:
English
Keywords:
Pubs id:
1313532
Local pid:
pubs:1313532
Deposit date:
2022-12-09

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