“…tation Act 1980 and in any event the claim would be out of time under the test established in Test Claimants in the FII Group Litigation v HMRC [2020] UKSC 47, [2022] AC 1 (“FII 2020”) (the “9-month claim issue”).…”
“…I also note that this approach is consistent with the Supreme Court’s analysis in Test Claimants in the FII Group Litigation v HMRC [2022] AC 1, recently applied in the context of section 32(1)(b) by the Court of Appeal in Gemalto Holdings BV v Infineon Technologies AG [2022] EWCA Civ 782. See in parti…”
“…ct within the meaning of section 5 of the Limitation Act 1980: see Test Claimants in theFII Group Litigation v Revenue and Customs Commissioners[2020] UKSC 47, [2022] AC 1, at [7] per Lord Reed PSC and Lord Hodge DPSC giving the judgment of the majority with which Lord Lloyd-Jones and Lord Hamblen JJSC agreed. We will refer to th…”