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Woolwich Building Society v IRC
''Woolwich Equitable Building Society v Inland Revenue Commissioners'' () AC 70 is an English unjust enrichment law case, concerning to what extent enrichment of the defendant must be at the expense of the claimant.
==Facts==
The Woolwich Building Society was charged £57 million in tax that it objected to for being ultra vires. It paid, and then sought judicial review. The House of Lords agreed.1 The revenue repaid the tax, but refused to pay interest, agreed to be £6.73m. Under section 35A of the Supreme Court Act 1981 interest would only be given at the court’s discretion if an entitlement to restitution of the principal could be made out. So because there was a dispute of the interest, the question was whether Woolwich was entitled as of right to restitution of the principal. The problem was a claim based on mistake could not succeed, because Woolwich argued it was ultra vires from the start. It was not duress, because the only threat by the Revenue would be to sue for non payment, and threatening to sue is legitimate pressure. Nor was it duress ''colore officii'' because the Revenue was not impliedly threatening to withhold performance of a duty owed to Woolwich.
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