The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
Linked as:
Extract
The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
No longer available (Autolink)
See the full content of this document
Core Citations
CONSIDERS
- Guardian Ocean Cargoes Ltd v Banco do Brasil
- 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
[See more]
CITES
- Test Claimants in the FII Group Litigation v HM Revenue and Customs
- Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
[See more]
CONSIDERS
- Income and Corporation Taxes Act 1988 - Articles : S-790
- Limitation Act 1980 - Articles : S-32
- Taxes Management Act 1970 - Articles : S-33
[See more]
CITED in
- T & L Sugars Ltd v Tate & Lyle Industries Ltd
- 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
CONSIDERED in
- Six Continents Ltd and Another v Revenue and Customs Commissioners and Another
- Six Continents Ltd and Another v Inland Revenue Commissioners and Another
- Test Claimants in the FII Group Litigation v Inland Revenue Commissioners and Another
[See more]
REFERRED in
- R (on the application of Imperial Chemical Industries Ltd and Another) v Revenue and Customs Commissioners and Another
- Test Claimants in the Franked Investment Group Litigation v Revenue and Customs Commissioners
- The Claimants Listed in Class 8 of the Group Register of the CFC & Dividend Glo v Commissioners for HM Revenue and Customs
[See more]
REPORTED OPINION OF in
APPEAL RESOLVED in
This document cites
- Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
- Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
- Woolwich Equitable Building Society v Commissioners of Inland Revenue
- Benedetti v Sawiris
- Test Claimants in the FII Group Litigation v HM Revenue and Customs
