- Considered — Bilal Ali (as personal representative of Farzand Ali (Deceased)) v Laith Khatib (as personal representative of Fateh Bubu (Deceased)) & Ors. 2022-04-08
“… Ali, accepted that the matter had not proceeded on this basis before the judge and that the point was new. He was referred to FII Group v HMRC [2020] UKSC 47, [2020] 3 WLR 1369, a case in which the Supreme Court considered the basis upon which the discretion to allow the withdrawal of a concession and new points to be taken on appeal …”
- Cited — GARETH HUGHES v CARYS PRITCHARD 2022-03-24
“…vidence or had it been run below, it would have resulted in the trial being conducted differently with regards to the evidence: FII Group Test Claimants v HMRC [2020] 3 WLR 1369 at [89].…”
- Cited — OT Computers Ltd v Infineon Technologies Ag & Anor 2021-04-14
“…eme Court in describing the rationale behind section 32(1)(c) in Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners [2020] UKSC 47, [2020] 3 WLR 1369 (‘FII’):…”
- Cited — Canada Square Operations Ltd v Potter 2021-03-11
“…eme Court in describing the rationale behind section 32(1)(c) in Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners [2020] UKSC 47, [2020] 3 WLR 1369 (‘FII’):…”
- Cited — Revenue and Customs v News Corp UK & Ireland Ltd 2021-01-28
“…The most recent application of this principle is to be found in Franked Investment Income Group Litigation and others v HMRC [2020] UKSC 47, [2020] 3 WLR 1369, where there was a challenge to the correctness of the decision in Kleinwort Benson v Lincoln City Council [1999] 2 AC 349, which recognised a cause of action …”