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Jazztel Plc v HM Revenue & Customs   flag  3

[2022] EWCA Civ 232
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
25th February, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
BAT Industries Plc v Inland Revenue [2024] EWHC 195 (Ch) High Court of England and Wales United Kingdom - England and Wales 5 Feb 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
Invest Bank PSC v El-Husseini [2023] EWCA Civ 555 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 May 2023 BAILII flag 3

Legislation Cited

Legislation Name Provision
Finance Act 1986 s93, s96
1994 Act s80
Finance Act 1997 s29, s47
Finance Act 1998

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
FSHC Group Holdings Ltd v GLAS Trust Corporation Ltd [2019] EWCA Civ 1361; [2020] 2 WLR 429 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jul 2019 BAILII flag 35
Notting Hill Finance Ltd v Sheikh [2019] EWCA Civ 1337; [2019] 4 WLR 146 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jul 2019 BAILII flag 49
Singh v Dass [2019] EWCA Civ 360 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Mar 2019 BAILII flag 69
CFC & Dividends GLO [2019] EWHC 338 High Court of England and Wales United Kingdom - England and Wales circa 2019 BAILII flag 1
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
Societie Generale v Golas Kuyumculuk Sanayi Ithalat Ihracat AS [2017] EWHC 677 High Court of England and Wales United Kingdom - England and Wales circa 2017 BAILII flag 1
Leeds City Council v HMRC [2015] EWCA Civ 1293 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Dec 2015 BAILII flag 19
FII Group Test Claimants v HMRC [2014] AC 1161 United Kingdom circa 2014 LexisNexis / Westlaw flag 14
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
AB v Ministry of Defence [2012] UKSC 9; [2013] 1 AC 78; [2012] 3 All ER 673 United Kingdom Supreme Court United Kingdom 14 Mar 2012 BAILII flag 47
HSBC Holdings PLC and The Bank of New York Mellon Corporation v Revenue & Customs [2012] UKFTT 163 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2012 BAILII flag 2
Fii (Cjeu) 1 [2012] 2 AC 436 United Kingdom circa 2012 LexisNexis / Westlaw flag 15
Marine Trade SA v Pioneer Freight Futures Co Ltd BVI [2009] EWHC 2656 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag
HSBC Holdings and Vidacos Nominees [2009] ECR I-9047 Europe circa 2009 flag 2
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] UKHL 2 House of Lords United Kingdom 23 Jan 2008 BAILII flag 74
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
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
R (Hurst) v London Northern District Coroner [2007] UKHL 13; [2007] 2 AC 189 House of Lords United Kingdom circa 2007 BAILII flag 39
[2006] Ukhl 49; [2007] 1 AC 558 [2006] UKHL 49; [2007] 1 AC 558 House of Lords United Kingdom circa 2007 BAILII flag 75
R (Elias) v Secretary of State for Defence [2006] EWCA Civ 1293; [2006] 1 WLR 3213; [2006] All ER (D) 104; [2006] IRLR 934 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Oct 2006 BAILII flag 137
Haward v Fawcetts (a firm) [2006] UKHL 9; [2006] 3 All ER 497; [2006] 1 WLR 682; [2006] All ER (D) 07; [2007] Lloyds Rep PN 19 House of Lords United Kingdom 1 Mar 2006 BAILII flag 116
Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners [2006] EWCA Civ 118; [2007] 1 AC 558; [2007] 1 All ER 449; [2006] 1 WLR 1865; [2006] All ER (D) 298; [2006] STI 2386; [2006] BTC 781 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Feb 2006 BAILII flag 94
Manninen, Re [2005] Ch 236; [2004] All ER (D) 42 Court of Chancery United Kingdom circa 2005 LexisNexis / Westlaw flag 5
Lenz (Free movement of capital) [2004] EUECJ C-315/02 Court of Justice of the European Communities Europe 15 Jul 2004 BAILII flag 21
R (Association of British Civilian Internees: Far East Region) v Secretary of State for Defence [2003] EWCA Civ 473; [2003] QB 1397; [2003] 4 All ER 1345; [2003] 3 WLR 80; [2003] 2 All ER (Comm) 811; [2003] All ER (D) 43; [2003] ACD 51 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Apr 2003 BAILII flag 92
Marks & Spencer plc v Customs and Excise Commissioners [2003] QB 866 United Kingdom circa 2003 LexisNexis / Westlaw flag 40
Grundig Italiana [2002] EUECJ C25500; [2002] ECR I-8003; [2003] All ER (EC) 176; [2003] CEC 178; [2003] 1 CMLR 36 Court of Justice of the European Communities Europe circa 2002 BAILII flag 46
Hoechst [2001] Ch 620; [2001] 2 WLR 1497 Court of Chancery United Kingdom circa 2001 LexisNexis / Westlaw flag 44
Verkooijen [2000] EUECJ C-35/98; [2000] ECR I-4071 Court of Justice of the European Communities Europe 6 Jun 2000 BAILII flag 64
Aprile [2000] 1 WLR 126 United Kingdom circa 2000 LexisNexis / Westlaw flag 20
Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2) [1999] UKHL 48; [2000] 1 All ER 129; [1999] 1 WLR 2035; 72 Tax Cas 1 House of Lords United Kingdom 18 Nov 1999 BAILII flag 38
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
Dilexport [1998] EUECJ C-343/96; [1999] ECR I-579 Court of Justice of the European Communities Europe 9 Feb 1999 BAILII flag 41
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 flag 320
Paragon Finance plc v DB Thakerar & Co [1998] EWCA Civ 1249; [1999] 1 All ER 400 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jul 1998 BAILII flag 484
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
Halford v Brookes [1991] 3 All ER 559; [1991] 1 WLR 428 United Kingdom circa 1991 LexisNexis flag 122
Duke v Reliance Systems Ltd [1988] QB 108; [1987] 2 All ER 858 United Kingdom circa 1988 LexisNexis / Westlaw flag 15
[1986] Si 1986/1711 [1986] SI 1986/1711 United Kingdom circa 1986 flag 2
San Giorgio [1983] EUECJ R-199/82; [1983] ECR 3595 Court of Justice of the European Communities Europe 9 Nov 1983 BAILII flag 103
ACF Chemiefarma v Commission [1970] EUECJ C-41/69; [1970] ECR 661 Court of Justice of the European Communities Europe 15 Jul 1970 BAILII flag 142

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