The Commissioners of Inland Revenue and Another v The Test Claimants in the Franked Investment Income Group Litigation (Respondents/Claimants)

Core Citations

CONSIDERS

• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Pirelli Cable Holding NV v Commissioners of Inland Revenue

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• Pirelli Cable Holding NV v HM Revenue and Customs (No 2)
• Test Claimants in the Franked Investment Income Group Litigation v Inland Revenue Commissioners and Another
• Henderson v Henderson. [HIGH COURT of CHANCERY]

REFERS TO

CITES

• Arnold v National Westminster Bank Plc
• Johnson v Gore Wood & Company (A Firm)
• Price and Another v Nunn

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• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• Test Claimants in the FII Group Litigation v HM Revenue and Customs

CONSIDERS

• Income and Corporation Taxes Act 1988 - Articles : S-14
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-231

REPORTED OPINION OF in

• [2014] BTC 41

CONSIDERED in

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

REFERRED in

• Evonik Degussa UK Holdings Ltd and Others v Revenue and Customs Commissioners
• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs

This document cites

• Price and Another v Nunn
• Arnold v National Westminster Bank Plc
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Pirelli Cable Holding NV v HM Revenue and Customs (No 2)
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]



See all quotations

• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Henderson v Henderson. [HIGH COURT of CHANCERY]
• Test Claimants in the Franked Investment Income Group Litigation v Inland Revenue Commissioners and Another
• 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 FII Group Litigation v Commissioners of Inland Revenue.
• Klaus Konle contra Republik Österreich.
• Johnson v Gore Wood & Company (A Firm)