Test Claimants in the FII Group Litigation v Inland Revenue Commissioners and Another

Core Citations

CONSIDERS

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

CONSIDERS

• Finance Act 2004 - Articles : S-320
• Finance Act 2007 - Articles : S-107
• Taxes Management Act 1970 - Articles : S-33

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• Finance Act 2004

REPORTED OPINION OF in

• [2015] BTC 30

This document cites

• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• Finance Act 2004
• Taxes Management Act 1970
• National Health Service (Primary Care) Act 1997 (Commencement No. 5) Order 1998