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Commissioners for His Majesty's Revenue and Customs v Applicants in the Post Prudential Closure Notice Applications Group Litigation (Corporation tax - double taxation relief on foreign dividend income - portfolio holdings - procedural issues arising out of claims for relief and claims for repayment of overpaid tax following the UK's established breach of EU law)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mercy Global Consult Ltd (in liquidation) v Adegbuyi-Jackson	[2023] EWCA Civ 1073	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Oct 2023	BAILII		3
National Security Legislation Amendment (Comprehensive Review and Other Measures No	2 Act 2023		United Kingdom	circa 2023			11
Jazztel Plc v HM Revenue & Customs	[2022] EWCA Civ 232	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Feb 2022	BAILII		3
Test Claimants in the Franked Investment Income Group Litigation v Revenue and Customs	[2021] UKSC 31	United Kingdom Supreme Court	United Kingdom	23 Jul 2021	BAILII		9
Eastern Power Networks v HMRC	[2021] EWCA Civ 283	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Mar 2021	BAILII		2
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
Ltd v Revenue & Customs (INCOME TAX - claim for tax repayment)	[2018] UKFTT 384	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jun 2018	BAILII		1
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
Societie Generale v Golas Kuyumculuk Sanayi Ithalat Ihracat AS	[2017] EWHC 677	High Court of England and Wales	United Kingdom - England and Wales	circa 2017	BAILII		1
Donaldson v HMRC	[2016] EWCA Civ 761; [2016] 1 WLR 4521	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2016	BAILII		152
Prudential Assurance Co Ltd v HMRC	[2016] EWCA Civ 376; [2017] 1 All ER 815; [2017] 1 WLR 4031	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Apr 2016	BAILII		39
Trustees of the BT Pension Scheme v HMRC	[2014] EWCA Civ 23	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Jan 2014	BAILII		4
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 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
Vodafone 2 v HMRC	[2009] EWCA Civ 446; [2010] 2 WLR 288; [2010] BLR 96; [2009] STI 1795; [2009] BTC 273	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 May 2009	BAILII		77
Visciano	[2009] ECR I-6741		Europe	circa 2009			5
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
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
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
Rogers v Merthyr Tydfil CBC	[2006] EWCA Civ 1132	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jul 2006	BAILII		7
Deutsche Morgan Grenfell Group Plc v Inland Revenue Commissioners	[2006] UKHL 49	House of Lords	United Kingdom	circa 2006	BAILII		75
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		228