[2013] EWHC 108 (Ch).

Chancery Division.

Henderson J.

Judgment delivered 31 January 2013.

Corporation tax – Advance corporation tax – Franked investment income – Group litigation order – HMRC unlawfully levying tax in breach of Community law – Taxpayer claiming repayment – Restitutionary remedy – Reference to ECJ – Whether taxpayer entitled to interim payment – Whether HMRC entitled to stay under terms of GLO – CPR, r. 25.7(1)(c).

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