Hearings
England & Wales
18 Dec 2014 [2014] EWHC 4302 (Ch); [2015] STC 1471; [2015] CN 11, Ch D (Henderson J)
Test Claimants in the FII Group Litigation v Revenue and Customs Comrs (formerly Inland Revenue Comrs) (No 5)
Subject Matter
REVENUE — Corporation tax — Advance corporation tax — Tax on dividends accruing to United Kingdom parent company from subsidiary in other European Union member state — Test claimants seeking restitution of unlawfully exacted taxes — Calculation of unlawful tax — Whether quantum of restitution to be determined — Income and Corporation Taxes Act 1988, s 18
[2014] EWHC 4302 (Ch); [2015] STC 1471; [2015] CN 11, Ch D
Appellate History
Test Claimants in the FII Group Litigation v Revenue and Customs Comrs (formerly Inland Revenue Comrs) (No 5) [2014] EWHC 4302 (Ch); [2015] STC 1471; [2015] CN 11, Ch D
Decision of Henderson J varied
Test Claimants in the FII Group Litigation v Revenue and Customs Comrs (formerly Inland Revenue Comrs) [2016] EWCA Civ 1180; [2017] STC 696, CA