Group litigation order
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
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