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Test Claimants In the Thin Cap Group Litigation v HM Revenue and Customs   flag 

[2011] EWCA Civ 127
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
18th February, 2011

Legislation Cited

Legislation Name Provision
Finance (No.2) Act 1992
Finance Act 1995
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
N [2006] EUECJ C-470/04; [2007] CEC 98; [2006] ECR I-7409; [2006] 3 CMLR 49 Court of Justice of the European Communities Europe 7 Sep 2006 BAILII flag 31
Verkooijen [2000] EUECJ C-35/98; [2000] ECR I-4071 Court of Justice of the European Communities Europe 6 Jun 2000 BAILII flag 64
Compagnie de Saint-Gobain (Free movement of persons) [1999] EUECJ C-307/97 Court of Justice of the European Communities Europe 21 Sep 1999 BAILII flag 69
ICI [1998] EUECJ C-264/96; [1998] ECR I-4695; [1998] CEC 861; [1998] All ER (EC) 585; [1998] 3 CMLR 293 Court of Justice of the European Communities Europe 16 Jul 1998 BAILII flag 71
Gilly [1998] EUECJ C-336/96; [1998] ECR I-2793 Court of Justice of the European Communities Europe 12 May 1998 BAILII flag 45
Futura Participations and Singer [1997] EUECJ C-250/95; [1997] ECR I-2471 Court of Justice of the European Communities Europe 15 May 1997 BAILII flag 44
Commission v Belgium [1992] EUECJ C-300/90; [1992] ECR I-305 Court of Justice of the European Communities Europe 28 Jan 1992 BAILII flag 48
Test Claimants in the FII Group Litigation v HMRC [2010] EWCA Civ 103; [2010] BTC 265 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Feb 2010 BAILII flag 36
FII Chancery) and Test Claimants in the Thin Cap Group Litigation v HMRC [2009] EWHC 2908 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag
FII Group Litigation v Revenue and Customs Commissioners [2008] EWHC 2893 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag
Autologic Holdings Plc v Inland Revenue Commissioners [2005] UKHL 54; [2005] 3 CMLR 2 House of Lords United Kingdom circa 2005 BAILII flag 39
Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366 United Kingdom circa 1992 AustLII flag 228
[2007] 2 CMLR 1111 [2007] 2 CMLR 1111; [2007] ECR I-2647 Europe circa 2007 flag 34
[2007] 1 WLR 1685 [2007] 1 WLR 1685 United Kingdom circa 2007 LexisNexis / Westlaw flag 4
Google France SARL v Louis Vuitton Malletier SA [2010] ECR 1-0000 Europe circa 2010 flag 7
Test Claimants in the CFC and Dividend Group Litigation [2008] ECR I-2875; [2008] 2 CMLR 53 Europe circa 2008 flag 9
Lankhorst-Hohorst [2002] ECR I-11779; [2003] 2 CMLR 22 Europe circa 2003 flag 18
[2007] 1 CMLR 35 [2007] 1 CMLR 35 Europe circa 2007 flag 1
Marks & Spencer [2005] ECR I-10837 Europe circa 2005 flag 78
Thin Cap Group Litigation v IRC Case C-524/04 [2007] ECR 1-2107 Europe circa 2007 flag 1
[2007] 2 CMLR 31 [2007] 2 CMLR 31 Europe circa 2007 flag 2
Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I-7995; [2007] 1 CMLR 2 Europe circa 2007 flag 68
8a Head 2 8a Head 2 United States - Tennessee circa 1992 flag 2
Manninen [2004] ECR I-7477 Europe circa 2004 flag 80
[2009] 3 CMLR 1 [2009] 3 CMLR 1 Europe circa 2009 flag 1

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