In 2001 the European Court of Justice ruled that TA 1988 s 247 discriminated against companies with non-UK resident parents in respect of advance corporation tax. A group litigation order was made in 2001 to bring a test case relating to the wrongful payment of advance corporation tax.
The issues before the High Court were whether the claimants had made valid claims in mistake before 8 September 2003 and if not what effect FA 2004 s 320 had on claims brought before 8 September 2003 but amended after 20 November 2003 to add a claim in mistake.
The court ruled that even where multiple proceedings were being managed through a group litigation order the individual claim forms still had to satisfy the basic pleading requirement of setting out the material facts and the relevant causes of action. In the instant case on the...
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