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Post Prudential Closure Notice Applications Group Litigation & the Post Prudential Closure Notice Appeals Group Litigation v Revenue & Customs (Corporation Tax - Portfolio holdings - UK statutory provisions in breach of EU law - Tax paid under those provisions)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FII Group Test Claimants v HMRC	[2021] 1 WLR 4354		United Kingdom	circa 2021	LexisNexis / Westlaw		3
GIL SANJUAN v SPAIN - 48297/15 (Judgment : Right to a fair trial : Third Section)	[2020] ECHR 342	European Court of Human Rights	Europe	26 May 2020	BAILII		1
Dos Santos Calado v Portugal	[2020] ECHR 275	European Court of Human Rights	Europe	31 Mar 2020	BAILII		1
CFC & Dividends GLO	[2019] EWHC 338	High Court of England and Wales	United Kingdom - England and Wales	circa 2019	BAILII		1
Prudential Assurance Co Ltd v Revenue and Customs Commissioners	[2018] UKSC 39; [2019] AC 929; [2018] 3 WLR 652	United Kingdom Supreme Court	United Kingdom	25 Jul 2018	BAILII		35
R (Archer) v HMRC	[2017] EWCA Civ 1962; [2018] 1 WLR 5210	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Nov 2017	BAILII		24
Hamnett v Essex County Council	[2017] EWCA Civ 6; [2017] 1 WLR 1155	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jan 2017	BAILII		22
FII Group Test Claimants v HMRC	[2014] AC 1161		United Kingdom	circa 2014	LexisNexis / Westlaw		14
McGuiness v HMRC	[2013] UKFTT 88	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Jan 2013	BAILII		3
Prudential Assurance Co Ltd v HMRC	[2013] EWHC 3249	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		2
Fii Group Litigation v HMRC (No 3) Ecli:eu:c:2012:707	[2013] Ch 431	Court of Chancery	United Kingdom	circa 2013	LexisNexis / Westlaw		11
FII Group Litigation v Revenue and Customs Commissioners	[2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337	United Kingdom Supreme Court	United Kingdom	23 May 2012	BAILII		67
Fii (Cjeu) 1	[2012] 2 AC 436		United Kingdom	circa 2012	LexisNexis / Westlaw		15
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		36
Danske Slagterier	[2009] EUECJ C-445/06; [2009] ECR I-2119; [2009] 3 CMLR 10	Court of Justice of the European Communities	Europe	24 Mar 2009	BAILII		21
[2009] Ecr i-674	[2009] ECR I-674		Europe	circa 2009			1
T-Mobile (UK) Ltd v Office of Communications	[2008] EWCA Civ 1373; [2009] 1 WLR 1565; [2008] All ER (D) 131	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Dec 2008	BAILII		28
Impact	[2008] EUECJ C26806; [2008] ECR I-2483; [2008] 2 CMLR 47; [2009] All ER (EC) 306	Court of Justice of the European Communities	Europe	circa 2008	BAILII		80
Unibet	[2007] EUECJ C-432/05; [2008] All ER (EC) 453; [2007] ECR I-2271	Court of Justice of the European Communities	Europe	13 Mar 2007	BAILII		89
Test Claimants in the FII Group Litigation	[2006] EUECJ C-446/04; [2006] ECR I-11753	Court of Justice of the European Communities	Europe	12 Dec 2006	BAILII		71
Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners	[2006] EWCA Civ 118; [2007] 1 AC 558; [2007] 1 All ER 449; [2006] 1 WLR 1865; [2006] All ER (D) 298; [2006] STI 2386; [2006] BTC 781	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Feb 2006	BAILII		94
Ghaidan v Godin-Mendoza	[2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17	House of Lords	United Kingdom	21 Jun 2004	BAILII		591
Marks & Spencer	[2002] EUECJ C6200; [2002] 3 CMLR 9; [2002] ECR I-6325; [2002] CEC 572	Court of Justice of the European Communities	Europe	11 Jul 2002	BAILII		66
Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2)	[1999] UKHL 48; [2000] 1 All ER 129; [1999] 1 WLR 2035; 72 Tax Cas 1	House of Lords	United Kingdom	18 Nov 1999	BAILII		38
Kleinwort Benson Ltd v Lincoln City Council	[1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387	House of Lords	United Kingdom	29 Oct 1998	BAILII		320
Bellet v France	[1995] ECHR 53	European Court of Human Rights	Europe	4 Dec 1995	BAILII		1
[1990] Ecr i-4135; [1992] 1 CMLR 305	[1990] ECR I-4135; [1992] 1 CMLR 305		Europe	circa 1992			325
Verholen	[1991] EUECJ C-87/90; [1991] ECR I-3757	Court of Justice of the European Communities	Europe	11 Jul 1991	BAILII		15
R v Secretary of State for Transport, ex parte Factortame Ltd (No 2)	[1990] UKHL 13; [1991] 1 AC 603; [1991] 1 All ER 70; [1990] 3 WLR 818; [1991] 1 Lloyds Rep 10	House of Lords	United Kingdom	11 Oct 1990	BAILII		238
[1990] 1 AC 546	[1990] 1 AC 546		United Kingdom	circa 1990	LexisNexis / Westlaw		161
Litster v Forth Dry Dock & Engineering Co Ltd	[1988] UKHL 10; [1989] 1 All ER 1134; [1989] IRLR 161; [1989] ICR 341; [1989] 2 WLR 634; [1989] SLT 540; [1989] SC (HL) 96	House of Lords	United Kingdom - Scotland	16 Mar 1989	BAILII		149
Pickstone v Freemans plc	[1988] UKHL 2; [1989] AC 66; [1988] 2 All ER 803; [1988] ICR 697; [1988] 3 WLR 265; [1988] IRLR 357	House of Lords	United Kingdom	30 Jun 1988	BAILII		107
Criminal proceedings against Kolpinghuis Nijmegen BV (Measures Adopted By The Institutions)	[1987] EUECJ R-80/86	Court of Justice of the European Communities	Europe	8 Oct 1987	BAILII		46
Duke v GEC Reliance Ltd	[1987] UKHL 10; [1988] AC 618; [1988] 1 All ER 626; [1988] IRLR 118; [1988] ICR 339; [1988] 2 WLR 359; [1988] 1 FTLR 398	House of Lords	United Kingdom	11 Feb 1987	BAILII		33
Les Verts v Parliament	[1986] ECR 1339; [1987] 2 CMLR 343		Europe	circa 1987			94
Johnston	[1986] ECR 1651; [1986] 3 CMLR 240		Europe	circa 1986			158
Chase Manhattan Bank NA v Israel-British Bank (London) Ltd	[1981] Ch 105; [1980] QB 677	Court of Chancery	United Kingdom	circa 1981	LexisNexis / Westlaw		247