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

Core Citations

CONSIDERS

• Deutsche Morgan Grenfell Group Plc v (1) Commissioners of Inland Revenue (2) Hm Attorney General
• Six Continents Ltd and Another v Revenue and Customs Commissioners and Another

[See more]

• Test Claimants in the Franked Investment Income Group Litigation v Inland Revenue Commissioners and Another
• Evonik Degussa UK Holdings Ltd and Others v Revenue and Customs Commissioners
• First Roodhill Leasing Ltd v Gillingham Operating Company Ltd
• R v The Justices of the Peace of the Corporation of Rye

REFERS TO

• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• Scottish Equitable Plc v Derby
• President of India v La Pintada Compania Navigacion S.A. (La Pintada)

[See more]

• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• HM Revenue and Customs v IDT Card Services Ireland Ltd
• The Prudential Assurance Company Ltd v The Commissioners for HM Revenue and Customs
• Investment Trust Companies ((in Liquidation)) (A3/2013/2066 and A3/2013/2070) v Revenue and Customs Commissioners
• Lipkin Gorman (A Firm)(Original Appellants and Cross-Respondents) v Karpnale Ltd (Formerly Playboy Club of London Ltd) (Original Respondents and Cross-Appellants)
• The Commissioners of Inland Revenue and Another v The Test Claimants in the Franked Investment Income Group Litigation (Respondents/Claimants)
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• Baker (G. L.) Ltd v Medway Building and Supplies Ltd
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Collins (Philip) Ltd v Davis
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Starmark Enterprises Ltd v CPL Enterprises Ltd
• Ghaidan v Godin-Mendoza
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Six Continents Ltd v Revenue and Customs Commissioners
• Benedetti v Sawiris
• Birmingham Hippodrome Theatre Trust Ltd v The Commissioners for HM Revenue and Customs
• Earl Beatty v Commissioners of Inland Revenue
• Kleinwort Benson Ltd v Lincoln City Council
• 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;

CONSIDERS

• Income and Corporation Taxes Act 1988
• Littlewoods Ltd and Others v HM Revenue and Customs
• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs

[See more]

• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Vodafone 2 v HM Revenue and Customs
• Finance Act 2004 - Articles : S-320
• Finance Act 1994
• Value Added Tax Act 1994
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-14
• Income and Corporation Taxes Act 1988 - Articles : S-20
• Income and Corporation Taxes Act 1988 - Articles : S-208
• Income and Corporation Taxes Act 1988 - Articles : S-231
• Income and Corporation Taxes Act 1988 - Articles : S-238
• Income and Corporation Taxes Act 1988 - Articles : S-241
• Income and Corporation Taxes Act 1988 - Articles : S-247
• Income and Corporation Taxes Act 1988 - Articles : S-788
• Income and Corporation Taxes Act 1988 - Articles : S-790
• Income and Corporation Taxes Act 1988 - Articles : S-801
• Limitation Act 1980
• Limitation Act 1980 - Articles : S-32
• European Communities Act 1972 - Articles : S-2
• Taxes Management Act 1970 - Articles : S-33
• Finance Act 2007
• Limitation Act 1980
• Finance Act 1994
• Finance Act 2007 - Articles : S-107

RESUELVE RECURSO

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

CITED in

• Jazztel Plc v Revenue and Customs Commissioners

CONSIDERED in

• 1. United Biscuits (Pension Trustees) Ltd and Another v The Commissioners for HM Revenue and Customs
• Jazztel Plc (as Test Claimant for GLO issues 9A and 9B) v The Commissioners for HM Revenue and Customs
• Bat Industries Plc and Others v Commissioners of Inland Revenue

[See more]

• Non-Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue
• Jazztel Plc (as Test Claimant for GLO Issues 9A, 9B and 10) v The Commissioners for HM Revenue and Customs
• Surrey County Council v NHS Lincolnshire Clinical Commissioning Group
• Evonik UK Holdings Ltd and Others v Commissioners of Inland Revenue

REVERSED in

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

REFERRED in

• The Claimants Listed in Class 8 of the Group Register of the CFC & Dividend Glo v Commissioners for HM Revenue and Customs
• Frédéric Marino v FM Capital Partners Ltd

REPORTED OPINION OF in

• [2017] STC 696
• [2016] BTC 44

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• HM Revenue and Customs v IDT Card Services Ireland Ltd
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Woolwich Equitable Building Society v Commissioners of Inland Revenue



See all quotations

• Benedetti v Sawiris
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• The Commissioners of Inland Revenue and Another v The Test Claimants in the Franked Investment Income Group Litigation (Respondents/Claimants)
• Scottish Equitable Plc v Derby
• Investment Trust Companies ((in Liquidation)) (A3/2013/2066 and A3/2013/2070) v Revenue and Customs Commissioners
• Deutsche Morgan Grenfell Group Plc v (1) Commissioners of Inland Revenue (2) Hm Attorney General
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Littlewoods Ltd and Others v HM Revenue and Customs
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs
• Vodafone 2 v HM Revenue and Customs
• Starmark Enterprises Ltd v CPL Enterprises Ltd
• Six Continents Ltd and Another v Revenue and Customs Commissioners and Another
• Kleinwort Benson Ltd v Lincoln City Council
• Evonik Degussa UK Holdings Ltd and Others v Revenue and Customs Commissioners
• Six Continents Ltd v Revenue and Customs Commissioners
• The Prudential Assurance Company Ltd v The Commissioners for HM Revenue and Customs
• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• Lipkin Gorman (A Firm)(Original Appellants and Cross-Respondents) v Karpnale Ltd (Formerly Playboy Club of London Ltd) (Original Respondents and Cross-Appellants)
• Ghaidan v Godin-Mendoza
• Birmingham Hippodrome Theatre Trust Ltd v The Commissioners for HM Revenue and Customs
• Earl Beatty v Commissioners of Inland Revenue
• Collins (Philip) Ltd v Davis
• R v The Justices of the Peace of the Corporation of Rye
• First Roodhill Leasing Ltd v Gillingham Operating Company Ltd