The taxpayers sought determination by the court of their various claims for group tax relief. The High Court had declined jurisdiction.
Held: The appeal was allowed. The judge’s attitude was one which would perhaps appeal to most lawyers experienced in tax matters if Community law considerations could be left out of account, but Community law obliges the High Court to entertain the claims. If a remedy was available through the commissioners, statute required the taxpayer to take their case before the commissioners.
Judges:
Lord Justice Peter Gibson Lord Justice Longmore
Citations:
[2003] EWCA Civ 680, [2005] 1 WLR 52
Links:
Statutes:
Jurisdiction:
England and Wales
Citing:
Appeal from – Claimants under the Loss Relief Group Litigation Order v Inland Revenue Commissioners ChD 3-Mar-2004
Various claimants sought to have issues of law on group relief and other issues settled under a group litigation order.
Held: The High Court had no jurisdiction to hear such matters until they had first been raised in ordinary tax appeals . .
Appeal from – NEC Semi-Conductors Limited and Other Test Claimants v The Commissioners of Inland Revenue ChD 24-Nov-2003
UK companies were subsidiaries of companies resident abroad, and complained that they were unable to make group income elections.
Held: The prohibition infringed non-discrimination provisions of double taxation agreements – non-discrimination . .
Cited by:
Appeal from – Autologic Holdings Plc and others v Commissioners of Inland Revenue HL 28-Jul-2005
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax, Taxes Management
Updated: 11 June 2022; Ref: scu.197933