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Test Claimants In the Thin Cap Group Litigation v HM Revenue and Customs   flag 

[2011] EWCA Civ 127
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
18th February, 2011

Legislation Cited

Legislation Name Provision
Finance (No.2) Act 1992
Finance Act 1995
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Test Claimants in the FII Group Litigation v HMRC [2010] EWCA Civ 103; [2010] BTC 265 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Feb 2010 BAILII flag 36
Google France SARL v Louis Vuitton Malletier SA [2010] ECR 1-0000 Europe circa 2010 flag 7
FII Chancery) and Test Claimants in the Thin Cap Group Litigation v HMRC [2009] EWHC 2908 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag
[2009] 3 CMLR 1 [2009] 3 CMLR 1 Europe circa 2009 flag 1
FII Group Litigation v Revenue and Customs Commissioners [2008] EWHC 2893 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag
Test Claimants in the CFC and Dividend Group Litigation [2008] ECR I-2875; [2008] 2 CMLR 53 Europe circa 2008 flag 9
[2007] 1 CMLR 35 [2007] 1 CMLR 35 Europe circa 2007 flag 1
[2007] 1 WLR 1685 [2007] 1 WLR 1685 United Kingdom circa 2007 LexisNexis / Westlaw flag 4
[2007] 2 CMLR 1111 [2007] 2 CMLR 1111; [2007] ECR I-2647 Europe circa 2007 flag 34
[2007] 2 CMLR 31 [2007] 2 CMLR 31 Europe circa 2007 flag 2
Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I-7995; [2007] 1 CMLR 2 Europe circa 2007 flag 68
Thin Cap Group Litigation v IRC Case C-524/04 [2007] ECR 1-2107 Europe circa 2007 flag 1
N [2006] EUECJ C-470/04; [2007] CEC 98; [2006] ECR I-7409; [2006] 3 CMLR 49 Court of Justice of the European Communities Europe 7 Sep 2006 BAILII flag 31
Marks & Spencer [2005] ECR I-10837 Europe circa 2005 flag 78
Autologic Holdings Plc v Inland Revenue Commissioners [2005] UKHL 54; [2005] 3 CMLR 2 House of Lords United Kingdom circa 2005 BAILII flag 39
Manninen [2004] ECR I-7477 Europe circa 2004 flag 80
Lankhorst-Hohorst [2002] ECR I-11779; [2003] 2 CMLR 22 Europe circa 2003 flag 18
Verkooijen [2000] EUECJ C-35/98; [2000] ECR I-4071 Court of Justice of the European Communities Europe 6 Jun 2000 BAILII flag 64
Compagnie de Saint-Gobain (Free movement of persons) [1999] EUECJ C-307/97 Court of Justice of the European Communities Europe 21 Sep 1999 BAILII flag 69
ICI [1998] EUECJ C-264/96; [1998] ECR I-4695; [1998] CEC 861; [1998] All ER (EC) 585; [1998] 3 CMLR 293 Court of Justice of the European Communities Europe 16 Jul 1998 BAILII flag 71
Gilly [1998] EUECJ C-336/96; [1998] ECR I-2793 Court of Justice of the European Communities Europe 12 May 1998 BAILII flag 45
Futura Participations and Singer [1997] EUECJ C-250/95; [1997] ECR I-2471 Court of Justice of the European Communities Europe 15 May 1997 BAILII flag 44
Commission v Belgium [1992] EUECJ C-300/90; [1992] ECR I-305 Court of Justice of the European Communities Europe 28 Jan 1992 BAILII flag 48
Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366 United Kingdom circa 1992 AustLII flag 228
8a Head 2 8a Head 2 United States - Tennessee circa 1992 flag 2

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