Court of Appeal rejects UK attempt to re-open FII litigation arguments

Author: JHA - 16 Sep 2014

The Court of Appeal in London has decided the UK tax authorities should not be allowed to change their defence in the Franked Investment Income Group Litigation on the issue of liability as that aspect of the case has already been finalised. Originally printed in International Tax Review, 16 September 2014

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Landmark judgment in Littlewoods

Author: JHA - 04 Apr 2014

The taxpayer can claim a resounding victory in the third round of the long-running Littlewoods interest case in which judgment was handed down in the High Court in London on March 28 (Littlewoods Retail Limited and others v Commissioners for HMRC [2014] EWHC 868 (Ch)).

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Adviser Q&A: The High Court decision in Littlewoods

Author: JHA - 04 Apr 2014

The judgment in Littlewoods Retail Ltd & Ors v HMRC [2014] EWHC 868 (Ch) was handed down on 28 March 2014 in the High Court. This substantial judgment represents a comprehensive win for the taxpayer and is relevant to the many hundreds of companies which have claims pending for the recovery of compound interest in respect of overpaid VAT (as well as certain direct tax disputes concerning EU law). Originally printed in Tax Journal, 4 April 2014.

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Judgment in Felixstowe Dock (Consortium Relief)

Author: JHA - 01 Apr 2014

The ECJ has delivered judgment today in Case C-80/12 Felixstowe Dock and Railway Company and Ors, a consortium relief case referred from the FTT. The ECJ ruled that legislation which disallowed consortium relief in circumstances where a link company was based in Luxembourg breached the freedom of establishment.

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Tax Credit Claims Made Out Of Time

Author: JHA - 08 Mar 2014

The BT Pensions Scheme case concerns claims by a large number of pension funds to recover credits under section 231 ICTA 1988 upon the receipt of non-resident dividends in circumstances where such credits were received on dividends from UK resident companies. The current litigation concerns whether or not the claims were not made in time.

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Advocate-General’s Opinion in Case C-48/13 Nordea Bank Danmark A/S

Author: JHA - 02 Mar 2014

The A-G opined that the Danish rules in question were incompatible with EU law. Notably, she considered that the prevention of tax evasion could not justify the way in which the Danish rules restricted the freedom of establishment and that these rules were unnecessarily excessive. Key features of the A-G’s opinion included: (1) the observation that the Danish rules are disproportionate as they would also apply to cases where a foreign permanent establishment is in liquidation; and (2) the rules fail to acknowledge the possibility that companies may have reasonable commercial grounds for transferring activities.

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Advocate-General’s Opinion in Joined Cases C-39/13, C-40/13 and C-41/13 SCA Group Holding & Ors

Author: JHA - 02 Mar 2014

The three joined cases before the ECJ concerned different group structures, although each had the common feature of having members of the corporate group established in another Member State. The Advocate-General considered that there was a restriction of freedom of establishment in respect of both a non-resident parent company with foreign subsidiaries, and a resident parent company with foreign subsidiaries. She also considered that there was no justification for these restrictions.

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Budget 2014

Author: JHA - 02 Mar 2014

Budget 2014 was announced today. A key feature of the Chancellor’s speech concerned HMRC’s draft legislation (published on 28 February 2014) to be included in the Finance Bill 2014 in respect of mistake-based time limits.

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High Court judgment in Littlewoods case

Author: JHA - 01 Mar 2014

The decision of the High Court in the Littlewoods case on the availability of compound interest on claims for the recovery of unlawfully levied VAT was handed down today by Mr Justice Henderson. The Claimants have been successful. The judgment has significance for all EU claims where compound interest is sought.

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When can taxpayers claim group relief for losses sustained elsewhere?

Author: JHA - 24 Feb 2014

This case concerned the availability of cross border group relief, in particular the circumstances in which such relief could be obtained by a UK parent company of trading subsidiaries in other member states in the EU. Originally published on LexisPSL Tax, 24 February 2014.

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