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FII Group Test Claimants v HMRC   flag  14

[2014] AC 1161
Law Reports, Appeal Cases
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners [2020] UKSC 47; [2021] 1 All ER 1002; [2020] 3 WLR 1369 United Kingdom Supreme Court United Kingdom 20 Nov 2020 BAILII flag 59
HMRC v Pendragon plc [2015] UKSC 37; [2015] 3 All ER 919; [2015] 1 WLR 2838 United Kingdom Supreme Court United Kingdom 10 Jun 2015 BAILII flag 39
Prudential Assurance Co Ltd v Revenue and Customs Commissioners [2018] UKSC 39; [2019] AC 929; [2018] 3 WLR 652 United Kingdom Supreme Court United Kingdom 25 Jul 2018 BAILII flag 34
(No 2) [2014] EWHC 4302 (Ch) High Court of England and Wales United Kingdom - England and Wales 18 Dec 2014 BAILII flag 26
Littlewoods Ltd v HMRC [2015] EWCA Civ 515 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 May 2015 BAILII flag 12
Test Claimants in the Franked Investment Income Group Litigation v Revenue and Customs [2021] UKSC 31 United Kingdom Supreme Court United Kingdom 23 Jul 2021 BAILII flag 9
Dividend Group Litigation v Revenue and Customs Commissioners [2019] EWHC 338 (Ch); [2019] 1 WLR 5097 High Court of England and Wales United Kingdom - England and Wales 20 Feb 2019 BAILII flag 6
Jazztel Plc v HM Revenue & Customs [2022] EWCA Civ 232 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Feb 2022 BAILII flag 3
FMX Food Merchants Import Export Co Ltd v HMRC [2020] UKSC 1 United Kingdom Supreme Court United Kingdom 29 Jan 2020 BAILII flag 2
Hampton George Hewitt v Revenue and Customs [2021] UKUT 231 United Kingdom Upper Tribunal United Kingdom 17 Sep 2021 BAILII flag 1
RT Rate Ltd [2020] UKFTT 392 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 2020 BAILII flag 1
Reclaiming Motions of Glasgow City Council and West Dunbartonshire Council Against VFS Financial Services Ltd [2022] ScotCS CSIH_1 Scottish Court of Session United Kingdom - Scotland 18 Jan 2022 BAILII flag
Post Prudential Closure Notice Applications Group Litigation & the Post Prudential Closure Notice Appeals Group Litigation v Revenue & Customs (Corporation Tax - Portfolio holdings - UK statutory provisions in breach of EU law - Tax paid under those provisions) [2021] UKFTT 459 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Dec 2021 BAILII flag
Glasgow City Council Against VFS Financial Services and West Dunbartonshire Council Against VFS Financial Services Ltd [2020] ScotCS CSOH_92 Scottish Court of Session United Kingdom - Scotland 11 Nov 2020 BAILII flag

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