- Cited — BT Plc v The Commissioners for HMRC 2023-12-04
“…es v Revenue and Customs Commissioners [2017] UKSC 29, [2018] AC 275 (“Investment Trust Companies”) and Littlewoods Limited v Revenue and Customs Commissioners [2017] UKSC 70, [2018] AC 869 (“Littlewoods”).…”
- Cited — Jazztel Plc v The Commissioners for HMRC 2022-02-25
“…hich eventually established that the claims for compound interest were misconceived: see FII (SC) 2 at [15], Littlewoods Ltd v Revenue and Customs Commissioners[2017] UKSC 70, [2018] AC 869 and Prudential Assurance Co Ltd v Revenue and Customs Commissioners[2018] UKSC 39, [2019] AC 929.…”
- Cited — A & Anor. v Criminal Injuries Compensation Authority & Anor. 2018-07-03
“…laced reliance on the principle of “effectiveness”, summarised in the judgment of Lord Reed and Lord Hodge JJSC, in Littlewoods Ltd v Revenue and Customs Comrs [2017] UKSC 70; [2017] 3 WLR 1401, at [57], namely:…”
- Cited — Southern Gas Networks Plc v Thames Water Utilities Ltd 2018-01-25
“…t (Investment Trust Companies v Revenue and Customs Commissioners [2017] UKSC 29; [2017] 2 WLR 1200 and Littlewoods Limited v Revenue and Customs Commissioners [2017] UKSC 70; [2017] 3 WLR 1401). He submitted that these cases provided authority for the proposition that, where a statute provides an express remedy in relation to event…”