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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		228
Manninen	[2004] ECR I-7477		Europe	circa 2004			80
Marks & Spencer	[2005] ECR I-10837		Europe	circa 2005			78
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		71
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		69
Cadbury Schweppes and Cadbury Schweppes Overseas	[2006] ECR I-7995; [2007] 1 CMLR 2		Europe	circa 2007			68
Verkooijen	[2000] EUECJ C-35/98; [2000] ECR I-4071	Court of Justice of the European Communities	Europe	6 Jun 2000	BAILII		64
Commission v Belgium	[1992] EUECJ C-300/90; [1992] ECR I-305	Court of Justice of the European Communities	Europe	28 Jan 1992	BAILII		48
Gilly	[1998] EUECJ C-336/96; [1998] ECR I-2793	Court of Justice of the European Communities	Europe	12 May 1998	BAILII		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		44
Autologic Holdings Plc v Inland Revenue Commissioners	[2005] UKHL 54; [2005] 3 CMLR 2	House of Lords	United Kingdom	circa 2005	BAILII		39
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		36
[2007] 2 CMLR 1111	[2007] 2 CMLR 1111; [2007] ECR I-2647		Europe	circa 2007			34
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		31
Lankhorst-Hohorst	[2002] ECR I-11779; [2003] 2 CMLR 22		Europe	circa 2003			18
Test Claimants in the CFC and Dividend Group Litigation	[2008] ECR I-2875; [2008] 2 CMLR 53		Europe	circa 2008			9
Google France SARL v Louis Vuitton Malletier SA	[2010] ECR 1-0000		Europe	circa 2010			7
[2007] 1 WLR 1685	[2007] 1 WLR 1685		United Kingdom	circa 2007	LexisNexis / Westlaw		4
[2007] 2 CMLR 31	[2007] 2 CMLR 31		Europe	circa 2007			2
8a Head 2	8a Head 2		United States - Tennessee				2
[2009] 3 CMLR 1	[2009] 3 CMLR 1		Europe	circa 2009			1
[2007] 1 CMLR 35	[2007] 1 CMLR 35		Europe	circa 2007			1
Thin Cap Group Litigation v IRC Case C-524/04	[2007] ECR 1-2107		Europe	circa 2007			1
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
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