Challenge to lawfulness of a tax imposed on restitutions of tax made by HMRC. The claimant sought leave to amend their particulars.
Held: None of the amendments had any realistic prospect of success and permission was refused.
Judges:
Henderson J
Citations:
[2016] EWHC 169 (Ch)
Links:
Statutes:
Finance (No. 2) Act 2015 38, Corporation Tax Act 2010 Part C
Jurisdiction:
England and Wales
Corporation Tax, Human Rights
Updated: 08 September 2022; Ref: scu.559428