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United Kingdom

Test Claimants in the FII Group Litigation v HMRC

[2021] UKSC 31
JurisdictionUnited Kingdom
Year2021
Statusunclear

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

Commissioner of Taxation v Consolidated Media Holdings Ltd (2012) 250 CLR 503
Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (Statutory Construction) [2012] HCA 55
Aid/Watch Inc v Commissioner of Taxation (2010) 241 CLR 539

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