Jazztel Plc v HM Revenue and Customs: CA 24 Jul 2019

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:

Bailii

Statutes:

Finance Act 2013 234

Jurisdiction:

England and Wales

Taxes Management, Costs

Updated: 17 July 2022; Ref: scu.639783