Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners; Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Finance Act 2004 - Articles : S-320
• Income and Corporation Taxes Act 1988
• Limitation Amendment Act 1980 - Articles : S-7

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• Limitation Act 1980
• Limitation Act 1980 - Articles : S-5
• Rent Act 1977
• Taxes Management Act 1970 - Articles : S-33
• Limitation Act 1939
• Limitation Act 1939 - Articles : S-26
• Limitation Act 1980 - Articles : S-32
• Income Tax Act 1918
• Trustee Act 1888
• Offences Against the Person Act 1861
• Mercantile Law Amendment Act 1856
• Union of England and Scotland Act 1705
• Limitation Act 1623
• Corporation Tax Act 2010
• Kleinwort Benson Ltd v Lincoln City Council

DOES NOT FOLLOW

• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue

REVERSES

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

REFERS TO

• Thoday v Thoday
• Cartledge v E. Jopling & Sons Ltd
• Anglo-Scottish Beet Sugar Corporation Ltd v Spalding Urban District Council

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• Ministry of Health v Simpson (sub nom Re Diplock, Diplock v Wintle)
• Ministry of Health v Simpson (sub nom Re Diplock, Diplock v Wintle)
• Ministry of Health v Simpson (sub nom Re Diplock, Diplock v Wintle)
• Bell v Lever Bros Ltd
• Foakes v Beer
• Re Mason
• Re Mason
• Hoystead v Commissioner of Taxation
• The Longford
• Baker v Courage & Company
• Ex parte Firth. Re Cowburn
• Re Tyler. ex parte Official Receiver
• Harrison v Kirk
• Rogers v Ingham
• Harse v Pearl Life Assurance Company
• Owners of the "Tasmania" v Owners of the "City of Corinth"
• Sir Charles Brisbane, Kent. v Dacres, Widow, Executrix of Admiral Dacres
• Ex parte Simmonds. Re Carnac
• Haward and Others v Fawcetts (A Firm) and Another
• Bilbie against Lumley and Others
• Earl Beatty v Commissioners of Inland Revenue
• Horton v Sadler and another
• Law Society v Sephton & Company (A Firm)
• Law Society v Sephton & Company (A Firm)
• Paragon Finance Plc v DB Thakerar & Company
• Anju Tannu and Shiraz Salehbhai Moosajee & Perveen Sadikali Moosajee
• R v Secretary of State for Transport, ex parte Factortame Ltd (No 2)
• (1) Valentine Charles BIGGS (2) MOLLY ROSE BIGGS v (1) SOTNICKS (2) Michael ABRAHAM Philip Harris (3) Michael Kenneth PASCOE (4) Michael DALTON (5) John Anthony CONWay (6) Brian LAURENCE PHILIPS (7) Alan G FROUD
• Aldi Stores Ltd v WSP Group Plc and Others
• Practice Statement (Judicial Precedent)
• R v Secretary of State for Transport, ex parte Factortame Ltd (No. 5)
• Mullarkey and Others v Broad and another
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Penny v Cole; Pinnel's Case
• Camden London Borough Council v Robert Gordon Humphreys and Another
• Murphy v Brentwood District Council
• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners
• Investment Trust Companies v Revenue and Customs Commissioner
• Rock Advertising Ltd v MWB Business Exchange Centres Ltd
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• Avtar Singh v Roshan Dass
• Notting Hill Finance Ltd v Nadeem Sheikh
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• AB & Others v Ministry of Defence
• Austin v Southwark London Borough Council
• Lehman Brothers Australia Ltd v Macnamara and Others
• Elgizouli v Secretary of State for theHome Department
• The Earl Beauchamp v Winn
• Ex parte James; Re Condon
• Henderson v Henderson. [HIGH COURT of CHANCERY]
• Great Peace Shipping Ltd v Tsavliris Salvage (International) Ltd (Cape Providence)
• Victor Chandler International v Commissioners of Customs and Excise and Another
• Grobbelaar v News Group Newspapers Ltd
• Johnson v Gore Wood & Company (A Firm)
• R v Ireland; R v Burstow
• Fitzpatrick v Sterling Housing Association Ltd
• Banque Financiere de la Cite v Parc (Battersea) Ltd and Others
• Rees v Darlington Memorial Hospital NHS Trust
• National Westminster Bank Plc v Spectrum Plus Ltd and Others
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Hazell v Hammersmith and Fulham London Borough Council and Others
• Arnold v National Westminster Bank Plc
• Halford v Brookes and Another
• Pittalis v Grant
• The Royal College of Nursing of the United Kingdom (Plaintiff v The Department of Health and Social Security (Defendant
• R v Tower Hamlets London Borough Council, ex parte Chetnik Developments Ltd
• Brisbane City Council v Attorney General for Queensland
• Farrell v Alexander
• Anns v Merton London Borough Council
• Yat Tung Investment Company Ltd v Dao Heng Bank Ltd
• Phillips Higgins v Harper
• R v Knuller (Publishing, Printing and Promotions) Ltd
• R v National Insurance Commissioners, ex parte Hudson ; R v Secretary of State for Social Services
• Fidelitas Shipping Company Ltd v V/O Exportchleb
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• R v Secretary of State for Health ex parte Quintavalle (on behalf of Pro-Life Alliance)
• Lipkin Gorman (A Firm)(Original Appellants and Cross-Respondents) v Karpnale Ltd (Formerly Playboy Club of London Ltd) (Original Respondents and Cross-Appellants)
• Paciocco and Another v Australia and New Zealand Banking Group Ltd (CAN 005 357 522)
• Johnson v Unisys Ltd
• Lucio Robert Paciocco and Another v Australia and New Zealand Banking Group Ltd

REPORTED OPINION OF in

• [2022] AC 1
• [25/01/2021] TLR 1
• [2020] 3 WLR 1369

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• [2020] 3 WLR 1369
• [25/01/2021] TLR 1
• [2021] 1 All ER 1001
• [2020] STC 2387
• [2022] AC 1
• [2020] BTC 30

REFERRED in

• Jazztel Plc v Revenue and Customs Commissioners
• Christopher Price v Jonathan Nunn
• Kingsley Edward v Chinazo J Okeke

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• Bilta (UK) Ltd ((in Liquidation)) and Others v SVS Securities Plc
• Boyse (International) Ltd v Natwest Markets Plc
• Canary Riverside Estate Management Ltd v Alan Coates
• Granville Technology Group Ltd ((in Liquidation)) and Others v Chunghwa Picture Tubes Ltd and Others
• Christopher Bernard Upham and Others v HSBC UK Bank Plc
• Deborah Giddens v Brian Frost
• Test Claimants in the Franked Investment Group Litigation v Revenue and Customs Commissioners
• The ECU Group Plc v HSBC Bank Plc
• OT Computers Ltd ((in Liquidation)) v Infineon Technologies AG and another
• Saddiq Omar Abu Seedo v Fahmy El Gamal
• John Keith Clitheroe v Susan Jane Bond
• Fratila v Secretary of State for Works and Pensions
• The Duke of Sussex v MGN Ltd
• Canada Square Operations Ltd v Potter
• Bilal Ali (as Personal Representative of Farzand Ali (Deceased)) v Laith Khatib (as Personal Representative of Fateh Bibi (Deceased))
• Loreley Financing (Jersey) No 30 Ltd v Credit Suisse Securities (Europe) Ltd
• Various Claimants v MGN Ltd
• Gareth Hughes v Carys Pritchard
• Goldtrail Travel Ltd ((in Liquidation)) v Malcolm Grumbridge
• Dr Saeed Shehabi v The Kingdom of Bahrain
• Revenue and Customs Commissioners v News Corporation UK & Ireland Ltd
• Banca Intesa Sanpaolo SPA v Comune DI Venezia
• Banca Intesa Sanpaolo SPA v Comune Di Venezia

CONSIDERED in

• Axa Sun Life Plc v Commissioners of Inland Revenue
• Mark William Taylor v Bank of Scotland Plc
• Hugh Grant v News Group Newspapers Ltd

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• Bat Industries Plc and Others v Commissioners of Inland Revenue
• Deborah Giddens v Brian Frost
• Saddiq Omar Abu Seedo v Fahmy El Gamal
• Christopher Purkiss (as Liquidator of Ethos Solutions Ltd) v Tim Kennedy & 34 Others
• Gemalto Holding BV v Infineon Technologies AG
• Gemalto Holding BV v Infineon Technologies AG
• Various Claimants v MGN Ltd
• Curtis Arnold v Minister of Natural Resources
• AXA Sun Life Plc v Commissioners of Inland Revenue
• South Bank Hotel Management Company Ltd v Galliard Hotels Ltd
• Metrocint General Insurance Company Ltd et Al v Mercedes Delplesche
• Alexander Gorbachev v Andrey Grigoryevich Guriev
• Banca Intesa Sanpaolo SPA v Comune DI Venezia

CITED in

• Mark William Taylor v Bank of Scotland Plc
• Hugh Grant v News Group Newspapers Ltd
• Gol Linhas Aereas SA (formerly VRG Linhas Aereas SA) v MatlinPatterson Global Opportunities Partners (Cayman) II LP and Others

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• Mohan Jogie v Angela Sealy
• Farol Holdings Ltd v Clydesdale Bank Plc
• Primeo Fund (in Official Liquidation) v Bank of Bermuda (Cayman) Ltd and another
• Alexander Gorbachev v Andrey Grigoryevich Guriev

APPLIED in

• Revenue and Customs Commissioners v News Corporation UK & Ireland Ltd
• British Telecommunications Plc v The Commissioners for HM Revenue and Customs
• Canada Square Operations Ltd v Potter

This document cites

• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• Rock Advertising Ltd v MWB Business Exchange Centres Ltd
• R v National Insurance Commissioners, ex parte Hudson ; R v Secretary of State for Social Services
• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs
• Lucio Robert Paciocco and Another v Australia and New Zealand Banking Group Ltd



See all quotations

• R v Secretary of State for Health ex parte Quintavalle (on behalf of Pro-Life Alliance)
• Grobbelaar v News Group Newspapers Ltd
• Haward and Others v Fawcetts (A Firm) and Another
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Arnold v National Westminster Bank Plc
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Great Peace Shipping Ltd v Tsavliris Salvage (International) Ltd (Cape Providence)
• Law Society v Sephton & Company (A Firm)
• Banque Financiere de la Cite v Parc (Battersea) Ltd and Others
• Johnson v Gore Wood & Company (A Firm)
• Anju Tannu and Shiraz Salehbhai Moosajee & Perveen Sadikali Moosajee
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council
• Investment Trust Companies v Revenue and Customs Commissioner
• The Earl Beauchamp v Winn
• Fitzpatrick v Sterling Housing Association Ltd
• R v Ireland; R v Burstow
• Bell v Lever Bros Ltd
• Camden London Borough Council v Robert Gordon Humphreys and Another
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• Farrell v Alexander
• Johnson v Unisys Ltd
• National Westminster Bank Plc v Spectrum Plus Ltd and Others
• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Rees v Darlington Memorial Hospital NHS Trust
• Foakes v Beer
• Cartledge v E. Jopling & Sons Ltd
• R v Secretary of State for Transport, ex parte Factortame Ltd (No. 5)
• The Royal College of Nursing of the United Kingdom (Plaintiff v The Department of Health and Social Security (Defendant