Six Continents Ltd and Another v Revenue and Customs Commissioners and Another

Core Citations

CONSIDERS

• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-6

REPORTED OPINION OF in

• [2016] BTC 43
• [2017] STC 1228

CONSIDERED in

• Non-Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue
• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs

This document cites

• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• Income and Corporation Taxes Act 1988
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs.