“… [2009] EWCA Civ 446, [2010] Ch 77, at paragraphs 37-38 and Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners [2010] EWCA Civ 103, [2010] STC 1251, at paragraph 97.…”
“…The issues were also considered in Test Claimants in the FII Group Litigation v HMRC [2010] EWCA Civ 103; [2010] STC 1251. One of the questions for the Court was whether the advance corporation tax provisions could be interpreted so as to be compatible with EU law, as declared by …”