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Record W3201062983

The Overpaid Tax Litigation: Roadblocked

2021· article· en· W3201062983 on OpenAlexaff
Samuel Beswick

Bibliographic record

VenueSSRN Electronic Journal · 2021
Typearticle
Languageen
FieldSocial Sciences
TopicLegal principles and applications
Canadian institutionsUniversity of British Columbia
Fundersnot available
KeywordsPlaintiffPleadingMistakeLawSupreme courtReinterpretationPolitical scienceLaw and economicsEconomicsPhilosophy
DOInot available

Abstract

fetched live from OpenAlex

Over the past two decades, English courts have construed section 32(1)(c) of the Limitation Act 1980 to extend the time for pleading a cause of action in mistake of law until a decision of a final court authoritatively resolves the point of law at issue. The Supreme Court in Test Claimants in the Franked Investment Income Group Litigation v Revenue and Customs Comrs held that this interpretation was illogical and erroneous. In construing section 32(1)(c), the focus of attention should not be on judicial decisions, but on the claimant's ability to discover that they had a worthwhile claim. Limitation begins to run once a reasonably diligent person in the position of the claimant could have known that there was a real possibility that a mistake of law had been made. This welcome reinterpretation obviates the former mischief of judicial developments of the law extending causes of action for an indefinite period of time.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.015
metaresearch head score (Gemma)0.044
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.028
Threshold uncertainty score0.081

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0150.044
Meta-epidemiology (narrow)0.0000.001
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0020.001
Science and technology studies0.0070.016
Scholarly communication0.0150.018
Open science0.0020.009
Research integrity0.0150.028
Insufficient payload (model declined to judge)0.0120.002

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.010
GPT teacher head0.286
Teacher spread0.276 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2021
Admission routes1
Has abstractyes

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