Case: UKSC 2016/0228. Test Claimants in the Franked Investment Income Group Litigation & Others (Respondents) v Commissioners of Inland Revenue (Appellant) (1)

SUMMARY

Issues: The compatibility of United Kingdom corporate taxation with certain principles of EU law and the liabilities of the Revenue to a taxpayer who has overpaid tax on the basis of incompatible United Kingdom legislation. Issues arising out of the case of Prudential Assurance Company Limited v Commissioners for Her Majesty’s Revenue and Customs [2018] UKSC 39 (&quo... (see full summary)


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