complaint that the imposition of tax legislation is, in the circumstances, an improper restriction on the flow of capital for the purposes of EU legislation, ought to be struck out because it had already been the subject of a decision, adverse to the appellants, in a previous Court of Appeal decision given in judicial review proceedings
References: [2015] UKUT 596 (TCC), [2015] BTC 534, [2016] STI 73, [2016] STC 760
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558958 br>