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Littlewoods Ltd v HMRC   flag  12

[2015] EWCA Civ 515
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
21st May, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Test Claimants in the Franked Investment Income Group Litigation v Revenue and Customs [2021] UKSC 31 United Kingdom Supreme Court United Kingdom 23 Jul 2021 BAILII flag 9
Totel v HMRC [2018] UKSC 44; [2018] 1 WLR 4053 United Kingdom Supreme Court United Kingdom 26 Jul 2018 BAILII flag 12
Prudential Assurance Co Ltd v Revenue and Customs Commissioners [2018] UKSC 39; [2019] AC 929; [2018] 3 WLR 652 United Kingdom Supreme Court United Kingdom 25 Jul 2018 BAILII flag 34
Kuteh v Revenue and Customs (PROCEDURE : Other) [2018] UKFTT 253 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 May 2018 BAILII flag
Littlewoods Ltd v Revenue and Customs Comrs [2017] UKSC 70; [2018] AC 869; [2018] 1 All ER 83; [2017] 3 WLR 1401 United Kingdom Supreme Court United Kingdom 1 Nov 2017 BAILII flag 18
Clyde Leisure Ltd v Revenue and Customs (PROCEDURE : Other) [2017] UKFTT 757 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Oct 2017 BAILII flag
Amalgamated Metal Corporation PLC v Revenue and Customs (INCOME TAX/CORPORATION TAX) (Rev 1) [2017] UKFTT 705 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Sep 2017 BAILII flag
Jazztel plc v Revenue and Customs Commissioners [2017] EWHC 677 (Ch); [2017] 1 WLR 3869 High Court of England and Wales United Kingdom - England and Wales 3 Apr 2017 BAILII flag 11
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners [2016] EWCA Civ 1180 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Nov 2016 BAILII flag 11
Prudential Assurance Co Ltd v HMRC [2016] EWCA Civ 376; [2017] 1 All ER 815; [2017] 1 WLR 4031 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Apr 2016 BAILII flag 39
Evonik Degussa UK Holdings Ltd v Revenue and Customs Comrs [2016] EWHC 86 (Ch) High Court of England and Wales United Kingdom - England and Wales 22 Jan 2016 BAILII flag 3
Leeds City Council v HMRC [2015] EWCA Civ 1293 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Dec 2015 BAILII flag 19

Legislation Cited

Legislation Name Provision
European Communities Act 1972 s2
Finance Act 1972 s40
Finance Act 1984
Finance Act 1989 s24, s25, s40, s78, s80
1994 Act s78, s80, s78
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FII Group Test Claimants v HMRC [2014] AC 1161 United Kingdom circa 2014 LexisNexis / Westlaw flag 14
FII Group Litigation v Revenue and Customs Commissioners [2014] EWHC 4302 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag 1
West & West v Finlay [2014] EWHC 868 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag 2
Prudential Assurance Co Ltd v HMRC [2013] EWHC 3249 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 2
Revenue and Customs Commissioners [2013] EWHC 665 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag
FII Group Litigation v Revenue and Customs Commissioners [2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337 United Kingdom Supreme Court United Kingdom 23 May 2012 BAILII flag 67
Shah v HSBC Private Bank (UK) Ltd [2010] EWCA Civ 313 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Mar 2010 BAILII flag 9
Test Claimants in the FII Group Litigation v HMRC [2010] EWCA Civ 103; [2010] BTC 265 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Feb 2010 BAILII flag 36
Littlewoods Retail Ltd v HM Revenue and Customs [2010] EWHC 1071 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 1
FJ Chalke Ltd v Revenue and Customs Commissioners [2009] EWHC 952 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 1
Filipiak [2009] ECR I-11049; [2010] All ER (EC) 168 Europe circa 2009 flag 11
FII Chancery) and Test Claimants in the Thin Cap Group Litigation v HMRC [2009] EWHC 2908 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag
Monro v HMRC [2009] Ch 69 Court of Chancery United Kingdom circa 2009 LexisNexis / Westlaw flag 18
FII Group Litigation v Revenue and Customs Commissioners [2008] EWHC 2893 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners [2007] UKHL 34; [2008] 1 AC 561; [2007] 4 All ER 657; [2007] 3 WLR 354; [2007] All ER (D) 294; [2007] BTC 509; 151 Sol Jo 985 House of Lords United Kingdom 18 Jul 2007 BAILII flag 207
DMG Deutsche Morgan Grenfell v Inland Revenue Commissioners [2006] UKHL 49; [2007] 1 AC 558 House of Lords United Kingdom circa 2007 BAILII flag 75
Test Claimants in the FII Group Litigation [2006] EUECJ C-446/04; [2006] ECR I-11753 Court of Justice of the European Communities Europe 12 Dec 2006 BAILII flag 71
i-21 Germany and Arcor [2006] EUECJ C-392/04; [2007] 1 CMLR 10; [2006] ECR I-8559 Court of Justice of the European Communities Europe 19 Sep 2006 BAILII flag 21
Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners [2006] EWCA Civ 118; [2007] 1 AC 558; [2007] 1 All ER 449; [2006] 1 WLR 1865; [2006] All ER (D) 298; [2006] STI 2386; [2006] BTC 781 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Feb 2006 BAILII flag 94
MyTravel [2005] EUECJ C-291/03; [2005] ECR I-8477; [2005] CEC 782 Court of Justice of the European Communities Europe 6 Oct 2005 BAILII flag 15
Cornwall v Rowan (No 2) [2005] SASC 122 Supreme Court of South Australia Australia - South Australia 1 Apr 2005 AustLII flag 8
Wells [2004] ECR I-723 Europe circa 2004 flag 53
Reed Executive plc v Reed Business Information Ltd [2004] EWCA Civ 47; [2004] 1 WLR 2775; [2004] All ER (D) 69; (2004) 27 IPD 27058; [2004] RPC 40; [2004] Masons CLR 29; [2004] Info TLR 55 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2004 BAILII flag 86
Weber's Wine World [2003] EUECJ C-147/01; [2003] ECR I-11365; [2004] 1 CMLR 7 Court of Justice of the European Communities Europe 2 Oct 2003 BAILII flag 28
Marks & Spencer plc v Customs and Excise Commissioners [2003] QB 866 United Kingdom circa 2003 LexisNexis / Westlaw flag 40
Roads and Traffic Authority v Ryan (No 2) [2002] NSWCA 128 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales circa 2002 AustLII flag 6
Dimond v Lovell [2002] 1 AC 384 United Kingdom circa 2002 LexisNexis / Westlaw flag 111
Heydon v NRMA Ltd (No 2) [2001] NSWCA 445; (2001) 53 NSWLR 600 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 3 Dec 2001 AustLII flag 69
Hoechst [2001] Ch 620; [2001] 2 WLR 1497 Court of Chancery United Kingdom circa 2001 LexisNexis / Westlaw flag 44
Metallgesellschaft [2001] EUECJ C41098; [2001] ECR I-1727; [2001] 2 CMLR 32; [2001] All ER (EC) 496 Court of Justice of the European Communities Europe circa 2001 BAILII flag 79
Attorney General v Blake [2000] UKHL 45; [2001] 1 AC 268; [2000] 4 All ER 385; [2000] 3 WLR 625; [2001] IRLR 36; [2001] Emp LR 329; [2000] EMLR 949; [2000] 2 All ER (Comm) 487 House of Lords United Kingdom 27 Jul 2000 BAILII flag 250
Lewisham LBC v Masterson (2000) 80 P & CR 117 United Kingdom circa 2000 flag 1
Kleinwort Benson Ltd v Lincoln City Council [1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387 House of Lords United Kingdom 29 Oct 1998 BAILII flag 320
Incoge '90 [1998] EUECJ C-10/97; [1998] ECR I-6307 Court of Justice of the European Communities Europe 22 Oct 1998 BAILII flag 15
Edis [1998] EUECJ C-231/96; [1998] ECR I-4951 Court of Justice of the European Communities Europe 15 Sep 1998 BAILII flag 44
Commonwealth of Australia v SCI Operations Pty Ltd [1998] HCA 20; (1998) 192 CLR 285; (1998) 152 ALR 624; (1998) 72 ALJR 687; (1998) 6 Leg Rep 13 High Court of Australia Australia - Commonwealth 26 Mar 1998 AustLII flag 187
Nykredit v Edward Erdman (No 2) [1997] UKHL 53; [1998] 1 All ER 305; [1998] 1 Costs LR 108; [1998] 1 EGLR 99; [1997] 1 WLR 1627; (1998) 75 P & CR D28 House of Lords United Kingdom 27 Nov 1997 BAILII flag 185
Comateb [1997] EUECJ C-192/95; [1997] ECR I-165; [1997] 2 CMLR 649 Court of Justice of the European Communities Europe 14 Jan 1997 BAILII flag 43
R v Secretary of State for Social Security, ex parte Sutton [1997] ICR 961 United Kingdom circa 1997 flag 4
Cheese v Thomas [1994] 1 All ER 35; [1994] 1 WLR 129; [1994] ANZ Conv R 577 United Kingdom circa 1994 LexisNexis flag 42
van Gemert-Derks [1993] ECR I-5435 Europe circa 1993 flag 7
Marshall v Southampton and Southwest Hampshire Area Health Authority (Teaching) [1993] ECR I-4367 Europe circa 1993 flag 27
Ministry of Defence v Ashman (1993) 66 P & CR 195; [1993] 2 EGLR 102 United Kingdom circa 1993 flag 52
Peel (Regional Municipality) v Canada [1992] 3 SCR 762 Supreme Court of Canada Canada 19 Nov 1992 Supreme Court of Canada flag 12
[1990] Ecr i-4135; [1992] CMLR 305 [1990] ECR I-4135; [1992] CMLR 305 Europe circa 1992 flag 325
Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366 United Kingdom circa 1992 AustLII flag 228
C-9/90) Francovich and Bonifaci v Italy [1991] ECR 1-5357 Europe circa 1991 flag 30
President of India v La Pintada Compania Navigacion SA [1985] AC 104; [1984] 2 All ER 773; [1984] 3 WLR 10 United Kingdom circa 1985 LexisNexis / Westlaw flag 136
Von Colson v Land Nordrhein-Westfalen [1984] EUECJ R-14/83 Court of Justice of the European Communities Europe 10 Apr 1984 BAILII flag 160
San Giorgio [1983] EUECJ R-199/82; [1983] ECR 3595 Court of Justice of the European Communities Europe 9 Nov 1983 BAILII flag 103
Express Dairy Foods [1980] EUECJ R-130/79; [1980] ECR 1887 Court of Justice of the European Communities Europe 12 Jun 1980 BAILII flag 22
Roquette Fr res v Commission [1976] EUECJ C-26/74; [1976] ECR 677 Court of Justice of the European Communities Europe 21 May 1976 BAILII flag 37
Penarth Dock Engineering Co Ltd v Pounds [1963] 1 Lloyds Rep 359 United Kingdom circa 1963 Westlaw flag 34
Watson, Laidlaw & Co Ltd v Pott, Cassels and Williamson [1914] UKHL 238; [1914] SC (HL) 18; (1914) 31 RPC 104; (1914) 1 SLT 130 House of Lords United Kingdom - Scotland 6 Feb 1914 BAILII flag 88
Mediana [1900] UKLawRpAC 3; [1900] AC 113 United Kingdom 13 Feb 1900 CommonLII flag 196
Whitwham v Westminster Brymbo Coal and Coke Co [1896] UKLawRpCh 112; [1896] 2 Ch 538 Court of Chancery United Kingdom 24 Jun 1896 CommonLII flag 60
London, Chatham and Dover Railway Co v South Eastern Railway Co [1893] UKLawRpAC 41; [1893] AC 429 United Kingdom 28 Jul 1893 CommonLII flag 182
Taylor v Laird [1856] EngR 648; (1856) 25 LJEx 329; (1856) 1 H & N 266; 156 ER 1203 Court of Exchequer United Kingdom circa 1856 CommonLII flag 33

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