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Eastern Power Networks v HMRC 2

[2021] EWCA Civ 283

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

3rd March, 2021

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Perlman v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE - whether Tribunal has jurisdiction)	[2021] UKFTT 219	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Jun 2021	BAILII		1
Commissioners for His Majesty's Revenue and Customs v Applicants in the Post Prudential Closure Notice Applications Group Litigation (Corporation tax - double taxation relief on foreign dividend income - portfolio holdings - procedural issues arising out of claims for relief and claims for repayment of overpaid tax following the UK's established breach of EU law)	[2024] UKUT 23	United Kingdom Upper Tribunal	United Kingdom	25 Jan 2024	BAILII

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)
Finance Act 1998

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Eastern Power Networks v HMRC	[2017] UKFTT 494	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jun 2017	BAILII		5
Perlman v Revenue And Customs (INCOME TAX AND NATIONAL INSURANCE - whether Tribunal has jurisdiction)	[2021] UKFTT 219	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Jun 2021	BAILII		1
Revenue and Customs v Eastern Power Networks PLC	[2019] UKUT 367	United Kingdom Upper Tribunal	United Kingdom	24 Dec 2019	BAILII		1
Commissioners for His Majesty's Revenue and Customs v Applicants in the Post Prudential Closure Notice Applications Group Litigation (Corporation tax - double taxation relief on foreign dividend income - portfolio holdings - procedural issues arising out of claims for relief and claims for repayment of overpaid tax following the UK's established breach of EU law)	[2024] UKUT 23	United Kingdom Upper Tribunal	United Kingdom	25 Jan 2024	BAILII

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