Index card Test Claimants in the FII Group Litigation v Revenue and Customs Comrs (formerly Inland Revenue Comrs)

Hearings

England & Wales

24 Nov 2016 [2016] EWCA Civ 1180; [2017] STC 696, CA (Sir Geoffrey Vos C, Underhill, David Richards LJJ)

20 Nov 2020 [2020] UKSC 47; [2022] AC 1; [2020] 3 WLR 1369; [2021] 1 All ER 1001; [2020] STC 2387; [2020] WLR (D) 630, SC(E) (Lord Reed PSC, Lord Hodge DPSC, Lord Lloyd-Jones, Lord Briggs, Lord Sales, Lord Hamblen JJSC, Lord Carnwath)

Subject Matter

REVENUE — Corporation tax — Advance corporation tax

[2016] EWCA Civ 1180; [2017] STC 696, CA

LIMITATION OF ACTION — Postponement of limitation period — Mistake — Claimants claiming repayment of tax paid under mistake of law — Claimants contending that running of limitation postponed until mistake discovered or discoverable with reasonable diligence — Revenue conceding that postponement of limitation period available in actions for relief from consequences of mistake of law — Whether revenue barred from withdrawing concession on appeal on grounds of res judicata, estoppel or abuse of process — Whether postponement of limitation period applying to mistakes of law as well as fact — Proper approach to date on which claimant “could with reasonable diligence have discovered” mistake of law — Limitation Act 1980 (c 58), s 32(1)(c)

[2020] UKSC 47; [2022] AC 1; [2020] 3 WLR 1369; [2021] 1 All ER 1001; [2020] STC 2387; [2020] WLR (D) 630, SC(E)

Appellate History

Test Claimants in the FII Group Litigation v Revenue and Customs Comrs [2010] EWCA Civ 103; [2010] STC 1251; [2010] WLR (D) 58, CA

Decision of the Court of Appeal reversed in part

Test Claimants in the FII Group Litigation v Revenue and Customs Comrs (formerly Inland Revenue Comrs) [2020] UKSC 47; [2022] AC 1; [2020] 3 WLR 1369; [2021] 1 All ER 1001; [2020] STC 2387; [2020] WLR (D) 630, SC(E)

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

Evonik Degussa UK Holdings Ltd v Revenue and Customs Comrs [2016] EWHC 86 (Ch), Ch D

Decision of Henderson J affirmed

Test Claimants in the FII Group Litigation v Revenue and Customs Comrs (formerly Inland Revenue Comrs) [2016] EWCA Civ 1180; [2017] STC 696, CA

Decision of the Court of Appeal reversed in part

Test Claimants in the FII Group Litigation v Revenue and Customs Comrs (formerly Inland Revenue Comrs) [2020] UKSC 47; [2022] AC 1; [2020] 3 WLR 1369; [2021] 1 All ER 1001; [2020] STC 2387; [2020] WLR (D) 630, SC(E)

Commentary

UK Supreme Court Blog
New Judgment: Test Claimants in the Franked Investment Income Group Litigation & Ors v Commissioners of Inland Revenue (1) [2020] UKSC 47 Case comment