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FII Group Litigation v Revenue and Customs Commissioners   flag  34

[2008] EWHC 2893 (Ch); [2009] BTC 443; [2008] STI 2726
High Court of England and Wales
United Kingdom - England and Wales
27th November, 2008

Legislation Cited

Legislation Name Provision
European Communities Act 1972 s2
Finance Act 1997 s47
Finance Act 1998 s33

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[1980] QB 694e [1980] QB 694E United Kingdom circa 1980 LexisNexis / Westlaw flag 1
[1996] QB 404 [1996] QB 404 United Kingdom circa 1996 LexisNexis / Westlaw flag 54
[2003] QB 867 [2003] QB 867 United Kingdom circa 2003 LexisNexis / Westlaw flag 1
ACF Chemiefarma v Commission [1970] EUECJ C-41/69; [1970] ECR 661 Court of Justice of the European Communities Europe 15 Jul 1970 BAILII flag 142
Autologic Plc v IRC [2005] UKHL 54; [2006] 1 AC 118 House of Lords United Kingdom circa 2006 BAILII flag 39
Bachmann [1992] EUECJ C-204/90; [1992] ECR I-249; [1993] 1 CMLR 785 Court of Justice of the European Communities Europe 28 Jan 1992 BAILII flag 87
Barclays Bank Ltd v W J Simms Son & Cooke (Southern) Ltd [1979] 3 All ER 522; [1980] 2 WLR 218 United Kingdom circa 1980 LexisNexis flag 13
Barros Mattos Jnr v MacDaniels Ltd [2004] EWHC 1188; [2004] EWHC 1188 (Ch); [2004] 3 All ER 299; [2005] 1 WLR 247; [2004] 2 All ER (Comm) 501; [2004] All ER (D) 369; [2004] 2 Lloyds Rep 475 High Court of England and Wales United Kingdom - England and Wales 25 May 2004 BAILII flag 35
Boake Allen Ltd v HMRC [2006] EWCA Civ 25 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jan 2006 BAILII flag 27
Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I-7995; [2007] 1 CMLR 2 Europe circa 2007 flag 68
Case C-62/00, Marks and Spencer Plc v Commissioners of Customs and Excise [2000] ECR I-6325; [2003] QB 866 Europe circa 2003 LexisNexis / Westlaw flag 1
Chase Manhattan Bank NA v Israel-British Bank (London) Ltd [1981] Ch 105; [1980] QB 677 Court of Chancery United Kingdom circa 1981 LexisNexis / Westlaw flag 247
Chichester Diocesan Fund and Board of Finance (Incorp) v Simpson [1944] UKHL 2; [1944] AC 341; [1944] 2 All ER 60 House of Lords United Kingdom 21 Jun 1944 BAILII flag 48
Deutsche Morgan Grenfell Group Plc v IRC [2003] EWHC 1866 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag
Deutsche Morgan Grenfell Group Plc v IRC [2006] UKHL 49; [2007] 1 AC 558 House of Lords United Kingdom circa 2007 BAILII flag 75
Dextra Bank & Trust Co Ltd v Bank of Jamaica [2001] UKPC 50; [2002] 1 All ER (Comm) 193; [2001] All ER (D) 389 Privy Council United Kingdom 26 Nov 2001 BAILII flag 81
Europcar UK Ltd v Revenue and Customs Commrs [2008] EWHC 1363 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 1
Factortame Ltd v Secretary of State for Transport [1989] UKHL 1; [1990] 2 AC 85; [1989] 2 All ER 692; (1989) 2 WLR 997; [1989] COD 531 House of Lords United Kingdom 18 May 1989 BAILII flag 81
Fantask A/S v Industriministeriet (Erhvervsministeriet) (Case C-188/95) [1997] EUECJ C-188/95; [1998] CEC 359; [1998] All ER (EC) 1; [1998] 1 CMLR 473; [1997] ECR I-6783 Court of Justice of the European Communities Europe 2 Dec 1997 BAILII flag 57
FII Group Litigation v Revenue and Customs Commissioners [2008] EWHC 2893 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] UKHL 2 House of Lords United Kingdom 23 Jan 2008 BAILII flag 74
Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2) [1999] UKHL 48; [2000] 1 All ER 129; [1999] 1 WLR 2035; 72 Tax Cas 1 House of Lords United Kingdom 18 Nov 1999 BAILII flag 38
Kelly v Solari [1841] EngR 1087; [1835-42] All ER 320; (1841) 9 M & W 54; 152 ER 24; (1841) 11 LJEx 10; (1841) 9 M & R 54 Court of Exchequer United Kingdom circa 1841 CommonLII flag 148
Kleinwort Benson Ltd v Lincoln City Council [1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387 House of Lords United Kingdom 29 Oct 1998 BAILII flag 320
Konle [1999] EUECJ C-302/97; [1999] ECR I-3099; [2000] 2 CMLR 963 Court of Justice of the European Communities Europe 1 Jun 1999 BAILII flag 62
Lenz (Free movement of capital) [2004] EUECJ C-315/02 Court of Justice of the European Communities Europe 15 Jul 2004 BAILII flag 21
Lipkin Gorman v Karpnale Ltd [1991] 2 AC 548 United Kingdom circa 1991 LexisNexis / Westlaw flag 432
Manninen [2004] ECR I-7477 Europe circa 2004 flag 80
Marks & Spencer [2002] EUECJ C6200; [2002] 3 CMLR 9; [2002] ECR I-6325; [2002] CEC 572 Court of Justice of the European Communities Europe 11 Jul 2002 BAILII flag 66
Metallgesellschaft [2001] EUECJ C41098; [2001] ECR I-1727; [2001] 2 CMLR 32; [2001] All ER (EC) 496 Court of Justice of the European Communities Europe circa 2001 BAILII flag 79
Ministry of Health v Simpson [1951] AC 251; (1950) 2 All ER 1137 United Kingdom circa 1951 LexisNexis / Westlaw flag 73
Niru Battery Manufacturing Co v Milestone Trading Ltd [2003] EWCA Civ 1446; [2004] QB 985; [2004] 1 All ER (Comm) 193; [2004] 2 WLR 1415; [2003] All ER (D) 389; (2003) 100 LSG 33; [2004] 1 Lloyds Rep 344 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Oct 2003 BAILII flag 59
Nurdin & Peacock plc v DB Ramsden & Co Ltd [1999] EWHC 275 High Court of England and Wales United Kingdom - England and Wales circa 1999 BAILII flag
Pirelli Cable Holding NV v IRC [2006] UKHL 4; [2006] 2 All ER 81; [2006] 1 WLR 400 House of Lords United Kingdom 8 Feb 2006 BAILII flag 18
Pirelli Cable Holdings v HM Revenue & Customs [2008] EWCA Civ 70 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Feb 2008 BAILII flag 3
R (Countryside Alliance) v Attorney General [2007] UKHL 52; [2008] 1 AC 719; [2008] 2 All ER 95; [2007] 3 WLR 922; 151 Sol Jo 1564; [2008] 2All ER 95 House of Lords United Kingdom 28 Nov 2007 BAILII flag 149
R v Secretary of State for Transport; Ex parte Factortame Ltd (No 5) [1999] UKHL 44; [2000] 1 AC 524; [1999] 4 All ER 906; [1999] 3 WLR 1062 House of Lords United Kingdom 28 Oct 1999 BAILII flag 45
San Giorgio [1983] EUECJ R-199/82; [1983] ECR 3595 Court of Justice of the European Communities Europe 9 Nov 1983 BAILII flag 103
Scottish Equitable plc v Derby [2001] EWCA Civ 369; [2001] 3 All ER 818; [2001] 2 All ER (Comm) 274; [2001] OPLR 181 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Mar 2001 BAILII flag 52
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners [2007] UKHL 34; [2008] 1 AC 561; [2007] 4 All ER 657; [2007] 3 WLR 354; [2007] All ER (D) 294; [2007] BTC 509; 151 Sol Jo 985 House of Lords United Kingdom 18 Jul 2007 BAILII flag 208
Simmenthal [1978] EUECJ R-106/77; [1978] ECR 629; [1978] 3 CMLR 263 Court of Justice of the European Communities Europe 9 Mar 1978 BAILII flag 166
Test Claimants in the FII Group Litigation [2006] EUECJ C-446/04; [2006] ECR I-11753 Court of Justice of the European Communities Europe 12 Dec 2006 BAILII flag 71
Verkooijen [2000] EUECJ C-35/98; [2000] ECR I-4071 Court of Justice of the European Communities Europe 6 Jun 2000 BAILII flag 64
Weber's Wine World [2003] EUECJ C-147/01; [2003] ECR I-11365; [2004] 1 CMLR 7 Court of Justice of the European Communities Europe 2 Oct 2003 BAILII flag 28
Wilson v First County Trust Ltd (No 2) [2003] UKHL 40; [2004] 1 AC 816; [2003] 4 All ER 97; [2003] 2 All ER (Comm) 491; [2003] 3 WLR 568; [2003] All ER (D) 187; [2003] UKHRR 1085; [2003] HRLR 33 House of Lords United Kingdom 10 Jul 2003 BAILII flag 414
Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366 United Kingdom circa 1992 AustLII flag 228

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