“… bank would in effect be relying upon the supposed validity of a void transaction. Mr Paul also referred to the decisions of Henderson J in the FII litigation ([2008] EWHC 2893 (Ch); [2009] STC 254 and [2014] EWHC 4302 (Ch); [2015] STC 1471) that the Revenue should not be entitled to rely on change of position as a defence to a Woolwich cl…”
“…etals Ltd v IRC[2007] UKHL 34, [2008] 1 AC 561 and the judgment of Henderson J in Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners[2008] EWHC 2893 (Ch), [2009] STC 254, at [405] to [406].…”
“…pnale Ltd [1991] 2 AC 548, 580 and the decisions on the wrongful exaction of tax in the two stages of the Test Claimants in the FII Group Litigation: FII No. 1 [2008] EWHC 2893 (Ch.) per Henderson J at [32], [335] – [342] discussed in Burrows, The Law of Restitution 3rd Ed., 543, 624, 697-700; and FII No. 2 [2014] EWHC 4302…”