Hearings
England & Wales
[2003] EWHC 3588 (Ch); [2004] STC 594, Ch D
28 May 2004 [2004] EWCA Civ 680; [2004] STC 1054, CA
In re Claimants under Loss Relief Group Litigation Order
Subject Matter
REVENUE — Corporation tax — Group relief — Claims that United Kingdom legislation breached European Union fundamental freedoms — Initial claim for group relief in respect of losses of non-UK loss making companies — Taxpayers bringing proceedings in High Court against Inland Revenue claiming damages and restitution for breaches of EC Treaty — Whether taxpayers required to follow statutory procedure — Whether High Court obliged to entertain claims
[2004] STC 1054; [2004] STC 594
Appellate History
In re Claimants under Loss Relief Group Litigation Order [2003] EWHC 3588 (Ch); [2004] STC 594, Ch D
Decision of Park J reversed
In re Claimants under Loss Relief Group Litigation Order [2004] EWCA Civ 680; [2004] STC 1054, CA