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Test Claimants in the Franked Investment Income Group Litigation v Revenue and Customs   flag  9

[2021] UKSC 31
United Kingdom Supreme Court
United Kingdom
23rd July, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Test Claimants in the Franked Investment Income Group Litigation v Inland Revenue [2024] EWHC 1671 (Ch) High Court of England and Wales United Kingdom - England and Wales 18 Jun 2024 BAILII flag 1
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 flag
Morina v McAleavey [2023] EWHC 1234 (Ch) High Court of England and Wales United Kingdom - England and Wales 23 May 2023 BAILII flag 2
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 flag 1
Scenna v Persons Unknown Using the Identity "Nancy Chen" [2023] EWHC 799 (Ch) High Court of England and Wales United Kingdom - England and Wales 5 Apr 2023 BAILII flag 2
Yip Wai Hung v Shanghai Business Information Ltd [2023] HKDC 401 Hong Kong District Court Hong Kong 27 Mar 2023 HKLII flag
Fareham College v Revenue and Customs (VALUE ADDED TAX - supplies of services closely related to exempt supplies of education) [2023] UKFTT 214 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Feb 2023 BAILII flag
Purkiss v Kennedy (Re Ethos Solutions Ltd) [2022] EWHC 3098 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Dec 2022 BAILII flag 1
HMRC v Ampleaward Ltd [2021] EWCA Civ 1459 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Oct 2021 BAILII flag 3

Legislation Cited

Legislation Name Provision
European Communities Act 1972

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 59
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 flag 35
Littlewoods Ltd v Revenue and Customs Comrs [2017] UKSC 70; [2018] AC 869; [2018] 1 All ER 83; [2017] 3 WLR 1401 United Kingdom Supreme Court United Kingdom 1 Nov 2017 BAILII flag 18
Investment Trust Companies v Revenue and Customs Commissioners [2017] UKSC 29; [2018] AC 275; [2017] 3 All ER 113; [2017] 2 WLR 1200 United Kingdom Supreme Court United Kingdom 11 Apr 2017 BAILII flag 106
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 flag 11
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 flag 39
Evonik Degussa UK Holdings Ltd v Revenue and Customs Comrs [2016] EWHC 86 High Court of England and Wales United Kingdom - England and Wales circa 2016 BAILII flag
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 flag 12
FII Group Test Claimants v HMRC [2014] AC 1161 United Kingdom circa 2014 LexisNexis / Westlaw flag 14
Benedetti v Sawiris [2013] UKSC 50; [2014] AC 938; [2013] 4 All ER 253; [2013] 3 WLR 351 United Kingdom Supreme Court United Kingdom 17 Jul 2013 BAILII flag 100
Virgin Atlantic Airways Ltd v Zodiac Seats UK Ltd [2013] UKSC 46; [2014] AC 160; [2013] 4 All ER 715; [2013] 3 WLR 299; [2013] RPC 29 United Kingdom Supreme Court United Kingdom 3 Jul 2013 BAILII flag 338
Prudential Assurance Co Ltd v HMRC [2013] EWHC 3249 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 2
Jeremy D Stone Consultants Ltd v National Westminster Bank plc [2013] EWHC 208 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 2
Fii Group Litigation v HMRC (No 3) Ecli:eu:c:2012:707 [2013] Ch 431 Court of Chancery United Kingdom circa 2013 LexisNexis / Westlaw flag 11
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 flag 67
Fii (Cjeu) 1 [2012] 2 AC 436 United Kingdom circa 2012 LexisNexis / Westlaw flag 15
Salinen AG v Finanzamt Linz (Joined Cases C-436/08 and C-437/08) EU:C:2011:61 [2011] ECR I-355 Europe circa 2011 flag 2
Test Claimants in the FII Group Litigation v HMRC [2010] EWCA Civ 103; [2010] BTC 265 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Feb 2010 BAILII flag 36
Impact [2008] EUECJ C26806; [2008] ECR I-2483; [2008] 2 CMLR 47; [2009] All ER (EC) 306 Court of Justice of the European Communities Europe circa 2008 BAILII flag 80
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 flag
A [2007] EUECJ C-101/05; [2007] ECR I-11531 Court of Justice of the European Communities Europe 18 Dec 2007 BAILII flag 31
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 flag 209
Deutsche Morgan Grenfell Group plc v Inland Revenue Comrs [2006] UKHL 49; [2007] 1 AC 558 House of Lords United Kingdom circa 2007 BAILII flag 75
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 flag 18
Sempra Metals v Inland Revenue Commissioners [2004] EWHC 2387 High Court of England and Wales United Kingdom - England and Wales circa 2004 BAILII flag
Johnson v Gore Wood & Co [2002] UKHL J1214-3; [2002] 2 AC 1 House of Lords United Kingdom circa 2002 BAILII flag 1362
Hoechst [2001] Ch 620; [2001] 2 WLR 1497 Court of Chancery United Kingdom circa 2001 LexisNexis / Westlaw flag 44
R v Secretary of State for Transport; Ex parte Factortame Ltd (No 5) [1999] UKHL 44; [2000] 1 AC 524; [1999] 4 All ER 906; [1999] 3 WLR 1062 House of Lords United Kingdom 28 Oct 1999 BAILII flag 45
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 flag 62
Westdeutsche Landesbank Girozentrale v Islington London Borough Council [1996] UKHL 12; [1996] AC 669; [1996] 2 All ER 961; [1996] 2 WLR 802; 64 Page 715B/C House of Lords United Kingdom 22 May 1996 BAILII flag 672
Francovich v Italian Republic [1995] EUECJ C-479/93; [1995] ECR I-3843 Court of Justice of the European Communities Europe 9 Nov 1995 BAILII flag 10
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 flag 230
Arnold v National Westminster Bank plc [1991] 2 AC 93; [1991] 3 All ER 41; [1991] 2 WLR 1177 United Kingdom circa 1991 LexisNexis / Westlaw flag 455
R v Secretary of State for Transport, ex parte Factortame Ltd (No 2) [1990] UKHL 13; [1991] 1 AC 603; [1991] 1 All ER 70; [1990] 3 WLR 818; [1991] 1 Lloyds Rep 10 House of Lords United Kingdom 11 Oct 1990 BAILII flag 237
Criminal proceedings against Kolpinghuis Nijmegen BV (Measures Adopted By The Institutions) [1987] EUECJ R-80/86 Court of Justice of the European Communities Europe 8 Oct 1987 BAILII flag 46
Duke v GEC Reliance Ltd [1987] UKHL 10; [1988] AC 618; [1988] 1 All ER 626; [1988] IRLR 118; [1988] ICR 339; [1988] 2 WLR 359; [1988] 1 FTLR 398 House of Lords United Kingdom 11 Feb 1987 BAILII flag 33
San Giorgio [1983] EUECJ R-199/82; [1983] ECR 3595 Court of Justice of the European Communities Europe 9 Nov 1983 BAILII flag 103
[1981] Act 91 [1981] Act 91 United Kingdom circa 1981 flag 1
Brisbane City Council v Attorney-General for Queensland [1979] AC 411; [1978] 3 All ER 30; (1978) 3 WLR 299 United Kingdom circa 1979 LexisNexis / Westlaw flag 207
Fidelitas Shipping Co Ltd v v/O Exportchleb [1966] 1 QB 630; [1965] 2 WLR 1059 United Kingdom circa 1966 LexisNexis / Westlaw flag 159
Thoday v Thoday [1963] EWCA Civ 1219-1; [1964] 1 All ER 341; [1964] P 181; [1964] 2 WLR 371 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1963 BAILII flag 297
Henderson v Henderson [1843] EngR 917; [1843-60] 1 All ER 387; [1843-60] All ER 378; (1843) 3 Hare 100; 67 ER 313 Court of Chancery United Kingdom circa 1843 CommonLII flag 2023

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