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United Kingdom interesteu lawlimitation

Test Claimants in the FII Group Litigation v HMRC

[2021] UKSC 31
JurisdictionUnited Kingdom
CourtUnited Kingdom Supreme Court
Year2021
StatusBinding authority

Key Principle

EU law; taxation of foreign dividends; franked investment income group litigation; compound interest on overpaid tax; restitution

Area of Law

tax

Related Cases

HMRC v Tooth [2021] UKSC 17
Prudential Assurance Co Ltd v Revenue and Customs Commissioners [2018] UKSC 39
Project Blue Ltd v HMRC [2018] UKSC 30

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