Test Claimants in the FII Group Litigation v HMRC 36

[2010] EWCA Civ 103; [2010] BTC 265

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

23rd February, 2010

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Redland City Council v Kozik	[2024] HCA 7; (2024) 98 ALJR 544	High Court of Australia	Australia - Commonwealth	13 Mar 2024	AustLII	9
Commissioners for His Majesty's Revenue and Customs v Applicants in the Post Prudential Closure Notice Applications Group Litigation (Corporation tax - double taxation relief on foreign dividend income - portfolio holdings - procedural issues arising out of claims for relief and claims for repayment of overpaid tax following the UK's established breach of EU law)	[2024] UKUT 23	United Kingdom Upper Tribunal	United Kingdom	25 Jan 2024	BAILII
AXA Sun Life Plc v Commissioners of Inland Revenue	[2023] EWHC 944 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	26 Apr 2023	BAILII	1
Post Prudential Closure Notice Applications Group Litigation & the Post Prudential Closure Notice Appeals Group Litigation v Revenue & Customs (Corporation Tax - Portfolio holdings - UK statutory provisions in breach of EU law - Tax paid under those provisions)	[2021] UKFTT 459	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Dec 2021	BAILII
Test Claimants in the Franked Investment Income Group Litigation v Revenue and Customs	[2021] UKSC 31	United Kingdom Supreme Court	United Kingdom	23 Jul 2021	BAILII	9
Northumbria Healthcare Nhs Foundation Trust v Revenue & Customs (Value Added Tax - whether supply of car parking services by NHS Foundation Trust an 'economic activity')	[2021] UKFTT 71	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Mar 2021	BAILII	2
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners	[2020] UKSC 47; [2021] 1 All ER 1002; [2020] 3 WLR 1369	United Kingdom Supreme Court	United Kingdom	20 Nov 2020	BAILII	59
HMRC v Coal Staff Superannuation Scheme Trustees Ltd	[2019] EWCA Civ 1610	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Oct 2019	BAILII	2
Dividend Group Litigation v Revenue and Customs Commissioners	[2019] EWHC 338 (Ch); [2019] 1 WLR 5097	High Court of England and Wales	United Kingdom - England and Wales	20 Feb 2019	BAILII	6
Prudential Assurance Co Ltd v Revenue and Customs Commissioners	[2018] UKSC 39; [2019] AC 929; [2018] 3 WLR 652	United Kingdom Supreme Court	United Kingdom	25 Jul 2018	BAILII	35
Amalgamated Metal Corporation PLC v Revenue and Customs (INCOME TAX/CORPORATION TAX) (Rev 1)	[2017] UKFTT 705	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Sep 2017	BAILII
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners	[2016] EWCA Civ 1180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Nov 2016	BAILII	11
Association of Graduate Careers Advisory Services v Revenue and Customs (VAT - EXEMPT SUPPLIES : Professional bodies)	[2016] UKFTT 560	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Aug 2016	BAILII
Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Pension scheme)	[2016] UKFTT 450	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jun 2016	BAILII
Prudential Assurance Co Ltd v HMRC	[2016] EWCA Civ 376; [2017] 1 All ER 815; [2017] 1 WLR 4031	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Apr 2016	BAILII	39
Littlewoods Ltd v HMRC	[2015] EWCA Civ 515	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2015	BAILII	12
(No 2)	[2014] EWHC 4302 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	18 Dec 2014	BAILII	26
Test Claimants in the FII Group Litigation v Inland Revenue Commissioners	[2014] EWCA Civ 1214; [2014] All ER (D) 76	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Sep 2014	BAILII	4
Iveco Ltd v Revenue & Customs	[2013] UKFTT 763	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Dec 2013	BAILII	4
Test Claimants in the Franked Investment Income Group Litigation (Judgment of the Court)	[2013] EUECJ C-362/12	Court of Justice of the European Communities	Europe	5 Sep 2013	BAILII
Lilley v Chartered Institute of Management Accountants	[2013] EWHC 1354 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	15 Mar 2013	BAILII	3
GKN Holdings Plc v Inland Revenue	[2013] EWHC 108 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	31 Jan 2013	BAILII	1
BP International Ltd v Target Shipping Ltd, The Target	[2012] EWHC 1590 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	14 Jun 2012	BAILII	3
Quilvest Finance Ltd v Fairfield Sentry Ltd	[2012] ECarSC 154	Eastern Caribbean Supreme Court	International	13 Jun 2012	CommonLII
Assange v Swedish Prosecution Authority	[2012] UKSC 22; [2012] 2 AC 471; [2012] 2 WLR 1275; [2012] All ER (D) 232	United Kingdom Supreme Court	United Kingdom	30 May 2012	BAILII	70
FII Group Litigation v Revenue and Customs Commissioners	[2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337	United Kingdom Supreme Court	United Kingdom	23 May 2012	BAILII	67
Investment Trust Companies v HMRC	[2012] EWHC 458 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	2 Mar 2012	BAILII	20
B v Home Office	[2012] EWHC 226; [2012] EWHC 226 (QB); [2012] 4 All ER 276	High Court of England and Wales	United Kingdom - England and Wales	16 Feb 2012	BAILII	4
Islington London Borough Council v Elliott	[2012] EWCA Civ 57; [2012] 3 All ER 111; [2012] 1 WLR 2375	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Jan 2012	BAILII	22
Trustees of the BT Pension Scheme v Revenue & Customs	[2011] UKFTT 392	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jun 2011	BAILII	2
Test Claimants In the Thin Cap Group Litigation v HM Revenue and Customs	[2011] EWCA Civ 127	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Feb 2011	BAILII
Re Carswell (Deceased)	[2010] EWHC 3230 (QB)	High Court of England and Wales	United Kingdom - England and Wales	9 Dec 2010	BAILII	3
Prudential Assurance Co Ltd v HMRC	[2010] EWHC 2811 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	5 Nov 2010	BAILII	4
Littlewoods Retail Ltd v HM Revenue and Customs	[2010] EWHC 1071 (Ch); [2010] BVC 673	High Court of England and Wales	United Kingdom - England and Wales	19 May 2010	BAILII	14
[2010] BVC 573	[2010] BVC 573		United Kingdom	circa 2010	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1998

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Transportes Urbanos y Servicios Generales SAL	[2010] ECR I-0000		Europe	circa 2010		482
Foster Wheeler v Hanley	[2009] EWCA Civ 651	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Jul 2009	BAILII	4
Vodafone 2 v HMRC	[2009] EWCA Civ 446; [2010] 2 WLR 288; [2010] BLR 96; [2009] STI 1795; [2009] BTC 273	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 May 2009	BAILII	77
Restitution from the Revenue and Change of Position [2009] Lloyds Maritime & Commercial law Quarterly 166				circa 2009
Aberdeen Property Fininvest Alpha Oy	[2009] ECR 00		Europe	circa 2009		2
Hartlauer	[2009] ECR I-0000; [2010] 1 CMLR 1		Europe	circa 2009		341
Tankard v John Fredericks Plastics Ltd; Hibberd v Fawcett Old Ltd; Jones v Attrill	[2008] EWCA Civ 306; [2009] 4 All ER 526; [2009] 1 WLR 1731; [2008] All ER (D) 126	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Dec 2008	BAILII	17
Burda	[2008] EUECJ C-284/06; [2008] ECR I-4571	Court of Justice of the European Communities	Europe	26 Jun 2008	BAILII	14
O'Byrne v Aventis Pasteur SA	[2008] UKHL 34; [2008] 4 All ER 881; 102 BMLR 159	House of Lords	United Kingdom	11 Jun 2008	BAILII	4
FII Group Litigation v Revenue and Customs Commissioners	[2008] EWHC 2893	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII
Commission v Germany	[2008] ECR I-0000		Europe	circa 2008		369
A	[2007] EUECJ C-101/05; [2007] ECR I-11531	Court of Justice of the European Communities	Europe	18 Dec 2007	BAILII	31
Oy AA	[2007] EUECJ C-231/05; [2007] ECR I-6373	Court of Justice of the European Communities	Europe	18 Jul 2007	BAILII	35
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners	[2007] UKHL 34; [2008] 1 AC 561; [2007] 4 All ER 657; [2007] 3 WLR 354; [2007] All ER (D) 294; [2007] BTC 509; 151 Sol Jo 985	House of Lords	United Kingdom	18 Jul 2007	BAILII	209
Holb ö ck	[2007] EUECJ C-157/05; [2007] ECR I-4051	Court of Justice of the European Communities	Europe	24 May 2007	BAILII	28
Test Claimants in the Thin Cap Group Litigation	[2007] ECR I-2107		Europe	circa 2007		46
Cadbury Schweppes and Cadbury Schweppes Overseas	[2006] ECR I-7995; [2007] 1 CMLR 2		Europe	circa 2007		68
Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners	[2006] UKHL 49; [2007] 1 AC 558	House of Lords	United Kingdom	circa 2007	BAILII	75
Test Claimants in the FII Group Litigation	[2006] EUECJ C-446/04; [2006] ECR I-11753	Court of Justice of the European Communities	Europe	12 Dec 2006	BAILII	71
Pirelli Cable Holding NV v IRC	[2006] UKHL 4; [2006] 2 All ER 81; [2006] 1 WLR 400	House of Lords	United Kingdom	8 Feb 2006	BAILII	18
Boake Allen Ltd v HMRC	[2006] EWCA Civ 25	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Jan 2006	BAILII	27
Revenue and Customs Commissioners v IDT Card Services Ireland Ltd	[2006] EWCA Civ 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jan 2006	BAILII	81
Commission v Spain	[2006] ECR I-0000		Europe	circa 2006		196
Autologic Holdings plc v Inland Revenue Commissioners	[2005] UKHL 54; [2006] 1 AC 118	House of Lords	United Kingdom	circa 2006	BAILII	39
Periods and the Theory of Unjust Enrichment"	(2005) 68 MLR 848		Malaysia	circa 2005		2
"Restitution in respect of mistakenly paid tax"	(2005) 121 Law Quarterly Review 540	Law Quarterly Review	United Kingdom	circa 2005	Westlaw	2
Marks & Spencer	[2005] ECR I-10837		Europe	circa 2005		78
Lenz (Free movement of capital)	[2004] EUECJ C-315/02	Court of Justice of the European Communities	Europe	15 Jul 2004	BAILII	21
Ghaidan v Godin-Mendoza	[2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17	House of Lords	United Kingdom	21 Jun 2004	BAILII	591
Manninen	[2004] ECR I-7477		Europe	circa 2004		80
X and Y	[2002] EUECJ C-436/00; [2002] ECR I-10829	Court of Justice of the European Communities	Europe	21 Nov 2002	BAILII	44
Marks & Spencer	[2002] EUECJ C6200; [2002] 3 CMLR 9; [2002] ECR I-6325; [2002] CEC 572	Court of Justice of the European Communities	Europe	11 Jul 2002	BAILII	66
Dextra Bank & Trust Co Ltd v Bank of Jamaica	[2001] UKPC 50; [2002] 1 All ER (Comm) 193; [2001] All ER (D) 389	Privy Council	United Kingdom	26 Nov 2001	BAILII	81
Cave v Robinson Jarvis & Rolf (a firm)	[2001] EWCA Civ 245; [2002] 1 WLR 581; (2001) 78 Con LR 1; [2001] PNLR 573; [2001] All ER (D) 232; [2001] Lloyds Rep PN 290	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Feb 2001	BAILII	8
Metallgesellschaft	[2001] EUECJ C41098; [2001] ECR I-1727; [2001] 2 CMLR 32; [2001] All ER (EC) 496	Court of Justice of the European Communities	Europe	circa 2001	BAILII	79
Baars	[2000] EUECJ C-251/98; [2000] ECR I-2787	Court of Justice of the European Communities	Europe	13 Apr 2000	BAILII	52
Haim	[2000] ECR I-5123		Europe	circa 2000		36
Verkooijen	[2000] ECR 1-7321		Europe	circa 2000		1
Konle	[1999] EUECJ C-302/97; [1999] ECR I-3099; [2000] 2 CMLR 963	Court of Justice of the European Communities	Europe	1 Jun 1999	BAILII	62
Kleinwort Benson Ltd v Lincoln City Council	[1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387	House of Lords	United Kingdom	29 Oct 1998	BAILII	320
Gilly	[1998] EUECJ C-336/96; [1998] ECR I-2793	Court of Justice of the European Communities	Europe	12 May 1998	BAILII	45
Fantask A/S v Industriministeriet (Erhvervsministeriet) (Case C-188/95)	[1997] EUECJ C-188/95; [1998] CEC 359; [1998] All ER (EC) 1; [1998] 1 CMLR 473; [1997] ECR I-6783	Court of Justice of the European Communities	Europe	2 Dec 1997	BAILII	57
Role of the Advocate General In The Development of Community Law: Some Reflections	[1997] Common Market Law Review 1349	Common Market Law Review	United Kingdom	circa 1997		1
Hedley Lomas	[1996] ECR I-2553		Europe	circa 1996		46
Schumacker	[1995] EUECJ C-279/93; [1995] ECR I-225	Court of Justice of the European Communities	Europe	14 Feb 1995	BAILII	94
Halliburton Services	[1994] EUECJ C-1/93; [1994] ECR I-1137	Court of Justice of the European Communities	Europe	12 Apr 1994	BAILII	14
Wagner Miret	[1993] EUECJ C-334/92; [1993] ECR I-6911	Court of Justice of the European Communities	Europe	16 Dec 1993	BAILII	47
Bachmann v Belgium	[1992] ECR 1-249		Europe	circa 1992		2
Woolwich Equitable Building Society v Inland Revenue Commissioners	[1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366		United Kingdom	circa 1992	AustLII	230
Marleasing SA v La Comercial Internacional de Alimentacion SA	[1990] ECR I-4135		Europe	circa 1990		325
Litster v Forth Dry Dock & Engineering Co Ltd	[1988] UKHL 10; [1989] 1 All ER 1134; [1989] IRLR 161; [1989] ICR 341; [1989] 2 WLR 634; [1989] SLT 540; [1989] SC (HL) 96	House of Lords	United Kingdom - Scotland	16 Mar 1989	BAILII	149
Pretore di Sal�	[1987] ECR 2545		Europe	circa 1987		23
Commission v France	[1986] ECR 273; [1987] 1 CMLR 401		Europe	circa 1987		67
San Giorgio	[1983] EUECJ R-199/82; [1983] ECR 3595	Court of Justice of the European Communities	Europe	9 Nov 1983	BAILII	103
Bosch	[1978] ECR 855		Europe	circa 1978		7
Mason v New South Wales	[1959] HCA 5; (1959) 102 CLR 108; [1959] ALR 422; 32 ALJR 380	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII	127
Phillips-Higgins v Harper	[1954] 1 QB 411; [1954] 1 All ER 116		United Kingdom	circa 1954	LexisNexis / Westlaw	35
Re Diplock	[1948] 1 KB 339; [1948] Ch 465; [1947] 2 All ER 751		United Kingdom	circa 1948	LexisNexis / Westlaw	295
Baker v Courage & Co	[1909] UKLawRpKQB 173; [1910] 1 KB 56		United Kingdom	25 Oct 1909	CommonLII	25

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback