[2015] EWHC 2884 (Ch)

High Court (Chancery Division)

[See related decision at [2016] BTC 43.]

Mr Justice Henderson

Judgment delivered 14 October 2015

Application for summary judgment or interim payment – Claim for repayment of corporation tax , and interest, on Income and Corporation Taxes Act 1988 (‘ICTA 1988’), Sch. D, Case V dividends – Civil Procedure Rules tests for summary judgment and interim payment – Substantive issues concerning revaluation, exempt liquidations and share premium account – ECJ ruling in Test Claimants in the FII Group Litigation v IR Commrs (Case C-35/11) [2013] BTC 424.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.