This appeal raises the question of the ambit of s.234 of the Finance Act 2013, in circumstances where a Group Litigation Order has been made, the lead claimant has succeeded in a judgment at first instance and other claimants in the GLO wish to advance their claims for the recovery of tax paid on the basis of the judgment. It is common ground that s.234 inhibits such claims: the issue is on what basis and to what extent?
Citations:
[2019] EWCA Civ 1301
Links:
Statutes:
Jurisdiction:
England and Wales
Taxes Management, Costs
Updated: 17 July 2022; Ref: scu.639783