Six Continents Ltd v The Commissioners of Inland Revenue: ChD 2 Feb 2016

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:

Bailii

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