Advance corporation tax

Generally

Case Law – Europcar UK Ltd & Ors v Revenue and Customs Commissioners. [2008] BTC 681 ; Test Claimants in the ACT Group Litigation (Classes 4 and 2) v Revenue and Customs Commissioners. [2010] BTC 359

Interim payment, claims for compensation or restitution in respect of past payments

Case Law – Heidelberg Graphic Equipment Ltd & Anor v Revenue and Customs Commissioners. [2009] BTC 351

Closure notice application in enquiry, categorisation of proceedings complex

Case Law – Finnforest UK Ltd & Ors [2011] TC 01202

Costs, judicial review

Case Law – Aegis Group plc & Ors v Inland Revenue Commissioners. [2008] BTC 668

Franked investment income

Case Law – GKN Holdings plc & Ors v Revenue and Customs Commissioners. [2013] BTC 113 ; Revenue and Customs Commissioners v GKN Group. [2012] BTC 35 ; Test Claimants in the FII Group Litigation v IR Commrs & Anor (Case C-35/11). [2013] BTC 424 ; Test Claimants in the FII Group Litigation v Inland Revenue Commissioners (Case C-446/04). [2008] BTC 222 ; Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners. [2009] BTC 443 ; Test Claimants in the Franked Investment Income Group Litigation v Inland Revenue Commissioners. [2010] BTC 265 ; Test Claimants in the Franked Investment Income Group Litigation v Inland Revenue Commissioners. [2012] BTC 312

Thin capitalisation

Case Law – Test Claimants in the Thin Cap Group Litigation v Inland Revenue Commissioners (Case C-524/04). [2008] BTC 348 ; Test Claimants in the Thin Cap Group Litigation v Revenue and Customs Commissioners. [2009] BTC 754