[2021] BTC 22

Core Citations

REPORTS OPINION

• Test Claimants in the Franked Investment Group Litigation v Revenue and Customs Commissioners

This document cites

• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Arnold v National Westminster Bank Plc
• Benedetti v Sawiris



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• Jeremy D. Stone Consultants Ltd and Another v National Westminster Bank Plc and Another
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council
• Investment Trust Companies v Revenue and Customs Commissioner
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• Fidelitas Shipping Company Ltd v V/O Exportchleb
• R v Secretary of State for Transport, ex parte Factortame Ltd (No 2)
• Evonik Degussa UK Holdings Ltd and Others v Revenue and Customs Commissioners
• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs
• Duke v GEC Reliance (formerly Reliance Systems)
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• Thoday v Thoday
• Henderson v Henderson. [HIGH COURT of CHANCERY]
• Brisbane City Council v Attorney General for Queensland
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Income and Corporation Taxes Act 1988
• Civil Procedure Rules 1998
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Virgin Atlantic Airways Ltd v Zodiac Seats UK Ltd (formerly known as Contour Aerospace Ltd)
• Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue and Commissioners for Her Majesty’s Revenue and Customs.
• Impact v Minister for Agriculture and Food and Others.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• Haribo Lakritzen Hans Riegel BetriebsgmbH (C-436/08) and Österreichische Salinen AG (C-437/08) v Finanzamt Linz.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Skatteverket v A.