[2015] EWHC 2883 (Ch)

High Court (Chancery Division)

[The appeal against this decision is reported at [2016] BTC 44.]

Mr Justice Henderson

Judgment delivered 14 October 2015

Corporation tax – Costs of liability proceedings – Complex group litigation – Whether to have regard to the reasoning in the High Court and Court of Appeal superseded costs orders – Whether to take into account the substantial success of the test claimants in the quantification trial – Percentage rather than issue based approach – Methodology.

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