- Cited — BT Plc v The Commissioners for HMRC 2023-12-04
“…It was confirmed in Test Claimants in the FII Group Litigation v Revenue and Customers Commissioners [2012] UKSC 19, [2012] 2 AC 337 (“FII 2012”) that in order to fall within s.32(1)(c), the mistake must constitute an essential element of the cause of action (see also FII 2020 at [14]). Furt…”
- Cited — Jazztel Plc v The Commissioners for HMRC 2022-02-25
“…not merely form part of the context”: ibid, at [14], referring to Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners[2012] UKSC 19, [2012] 2 AC 337 (“FII (SC) 1”).…”
- Cited — Jazztel Plc v The Commissioners for HMRC 2022-02-25
“…8 September 2003. After a draft of this judgment was provided to the parties, the claimants sought to re-argue this issue by referring to the decision in FII SC[2012] 2 AC 337 and FII CJEU 3[2014] AC 1161 as reasons why the issue should be answered differently whether or not Jazztel was correctly decided. As Mr Ewart [leading counsel…”
- Cited — Jazztel Plc v The Commissioners for HMRC 2022-02-25
“…standing within the relevant category of claimants and their advisers …. Thus, in the circumstances of the present case, Lord Walker JSC referred in FII (SC) 1 [2012] 2 AC 337 … to there being a reasonable prospect that the limitation period could be deferred until the time when ‘a well advised multi-national group based in the UK wo…”
- Explained — Jazztel Plc v The Commissioners for HMRC 2022-02-25
“… [1999] 1 All ER 400 …. And the test is objective, as Millett LJ explained in the same passage of his judgment, and as Lord Walker JSC made clear in FII (SC) 1 [2012] 2 AC 337, when he referred … to the time when ‘a well advised multi-national group based in the UK would have had good grounds for supposing that it had a valid claim t…”
- Cited — Lone v London Borough of Hounslow 2019-12-17
“…In another case cited later by Prof Burrows, Test Claimants in the FII Group Litigation v Revenue Customs Commissioners [2012] UKSC 19, [2012] 2 AC 337, Lord Sumption stated at [204]:…”
- Cited — Revenue And Customs v Coal Staff Superannuation Scheme Trustees Ltd 2019-10-03
“…Furthermore, in Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners [2012] UKSC 19, [2012] 2 AC 337 Lord Sumption held at paragraph 176 that:…”
- Explained — FMX Food Merchants Import Export Co Ltd v HM Revenue and Customs 2018-10-30
“…The principle of legal certainty was considered by the Supreme Court in Test Claimants in the Franked Investment Income Group Litigation [2012] UKSC 19; [2012] 2 AC 337. Lord Walker of Gestingthorpe JSC explained at [93] to [95] that it is well established that EU law has no general objection to the provision of limitation per…”
- Cited — Evans & Anor v South Wales Police 2018-10-02
“…iod was possible, in view of the decision of the Supreme Court in Test Claimants in theFII Group Litigation v Revenue and Customs Commissioners [2012] UKSC 19, [2012] 2 AC 337; and (c) that the claims were accordingly confined to the period of six years prior to the issue of proceedings.…”