Test Claimants in the FII Group Litigation v Revenue and Customs Comrs

Subject Matter

REVENUE — Corporation tax — Advance corporation tax — United Kingdom resident companies entitled to deduct advance corporation tax paid on nationally-sourced dividends when paying dividends to UK shareholders — No entitlement to deduct foreign tax paid on foreign-sourced dividends — Court of Justice of European Communities holding rule withholding tax credit from non-resident shareholders precluded by EC law — Whether further reference to Court of Justice required — Differential treatment of foreign-sourced and nationally-sourced dividends under United Kingdom law — Whether differential treatment precluded by European Community law — EC Treaty, arts 43EC, 56EC, 57EC

[2008] EWHC 2893 (Ch); [2009] STC 254, Ch D

[2010] EWCA Civ 103; [2010] STC 1251; [2010] WLR (D) 58, CA

EUROPEAN COMMUNITY — Breach of Community law — Domestic remedy — Claims for recovery of taxes unduly levied — Requirement that domestic law of member state provide effective remedy for recovery of taxes levied contrary to Community law — English law providing resitutionary remedy of recovery of unlawfully exacted taxes — Claimant relying on alternative remedy of recovery of sums paid under mistake of law — Whether Community law requirement extending to alternative remedy so as to preclude statutory curtailment of limitation period if contrary to Community law principles — Finance Act 2004, s 320 — Finance Act 2007, s 107

[2012] UKSC 19; [2012] 2 AC 337; [2012] 2 WLR 1149; [2012] Bus LR 1033; [2012] 3 All ER 909; [2012] STC 1362; [2012] WLR (D) 161; Case details, SC(E)

RESTITUTION — Quasi-contract — Moneys had and received — Statute levying tax contrary to EU law — Payments of moneys to revenue in accordance with taxing statute — Payments made without prior formal demand by revenue — Taxpayers’ right to recover unlawfully exacted taxes — Whether applicable in absence of demand by revenue — Whether within statutory provision extending limitation period for actions for relief from consequences of mistake — Whether applicable where recovery possible under statutory right for repayment of tax paid by error or mistake — Taxes Management Act 1970 (as amended by Finance Act 1994, s 196, Sch 19, para 8(2)), s 33(1)(2A) — Limitation Act 1980, s 32(1)(c)

[2012] UKSC 19; [2012] 2 AC 337; [2012] 2 WLR 1149; [2012] Bus LR 1033; [2012] 3 All ER 909; [2012] STC 1362; [2012] WLR (D) 161; Case details, SC(E)

EUROPEAN UNION — Breach of European Union law — Domestic remedy — Claims for recovery of taxes unduly levied — Requirement that domestic law of member state provide effective remedy for recovery of taxes levied contrary to European Union law — English common law restitutionary remedy enabling recovery of unlawfully exacted taxes — Claimants relying on alternative remedy of recovery of sums paid under mistake of law — National statutory provisions curtailing limitation period for applicable remedies without notice and retroactively — Whether European Union principles of effectiveness, legal certainty and protection of legitimate expectations precluding statutory curtailment of limitation period for alternative remedy — Limitation Act 1980, s 32(1)(c) — Finance Act 2004, s 320

(Case C-362/12); EU:C:2013:834; [2014] AC 1161; [2014] 3 WLR 743; [2014] All ER (EC) 375; [2014] STC 638; [2014] 2 CMLR 33; [2013] WLR (D) 488, ECJ

REVENUE — Corporation tax — Advance corporation tax — Different tax treatment of nationally-sourced and foreign-sourced dividends received by UK-resident companies contrary to EU law — Taxpayers entitled to repayment of tax unlawfully levied and tax credits — Revenue making concession that taxpayers entitled to compound interest on restitutionary award — Whether revenue barred from withdrawing concession — Whether and on what basis taxpayers entitled to interest for tax paid prematurely — Whether taxpayers entitled to carry forward unused double taxation relief — Whether revenue enriched by receipt of unlawful tax — Whether amount of repayment reduced if UK companies having foreign parent — Whether EU standstill provision applying after UK altered foreign tax rules — When and to what extent unlawfully charged tax regarded as surrendered — Income and Corporation Taxes Act 1988, ss 231, 240 — FEU Treaty, arts 63, 64

[2021] UKSC 31; [2021] 1 WLR 4354; [2022] 1 All ER 751; [2021] STC 1597; [2021] WLR(D) 446, SC(E)

REVENUE — Taxpayers paying advance corporation tax in breach of European Union law — Proper approach to calculating amount payable to taxpayers in restitution

[2021] UKSC 31; [2021] 1 WLR 4354; [2022] 1 All ER 751; [2021] STC 1597; [2021] WLR(D) 446, SC(E)

REVENUE — Corporation tax — Advance corporation tax — Taxpayers’ claims for restitution of tax levied in breach of EU law — Revenue conceding taxpayers entitled to restitution of unlawfully levied tax with compound interest — Whether revenue barred from withdrawing concession to prejudice of taxpayers — Whether and on what basis taxpayers entitled to interest for tax paid prematurely — Whether taxpayers entitled to restitution in respect of unused double taxation relief credits — Whether revenue enriched by receipt of unlawful tax when paying out shareholder credits — Whether EU standstill provision applying after UK altering foreign tax rules — Appropriate method for calculating award where parent company surrendering surplus tax to subsidiary — Senior Courts Act 1981 (c 54), s 35A — Income and Corporation Taxes Act 1988 (c 1), ss 231, 240 — Access to Justice Act 1999 (c 22), s 54(4) — Finance Act 2019 (c 1), s 85 — FEU Treaty, arts 63, 64

[2021] UKSC 31; [2021] 1 WLR 4354; [2022] 1 All ER 751; [2021] STC 1597; [2021] WLR(D) 446, SC(E)

EUROPEAN UNION — Judicial protection — Principle of effectiveness — Principles of legal certainty and the protection of legitimate expectations — Restitution of sums paid but not due — Remedies — National legislation — Curtailment of the limitation period for the applicable remedies without notice and retroactively

(Case C-362/12); EU:C:2013:834; [2014] AC 1161; [2014] 3 WLR 743; [2014] All ER (EC) 375; [2014] STC 638; [2014] 2 CMLR 33; [2013] WLR (D) 488, ECJ

Appellate History