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Prudential Assurance Co Ltd v Revenue and Customs Commissioners     34

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Stafford v Attorney-General	[2024] NZHC 3110	High Court of New Zealand	New Zealand	30 Oct 2024	NZLII
Amorosi v Robinson	[2024] VSC 466	Supreme Court of Victoria	Australia - Victoria	8 Aug 2024	AustLII		1
Test Claimants in the Franked Investment Income Group Litigation v Inland Revenue	[2024] EWHC 1671 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	18 Jun 2024	BAILII		1
Omooba v Michael Garrett Associates Ltd (t/a Global Artists)	[2024] EAT 30	England and Wales Employment Appeals Tribunal	United Kingdom - England and Wales	5 Mar 2024	BAILII		1
National Commercial Bank Jamaica Ltd v NCB Staff Association (Jamaica)	[2024] UKPC 2	Privy Council	United Kingdom	20 Feb 2024	BAILII
Commissioners for His Majesty's Revenue and Customs v Applicants in the Post Prudential Closure Notice Applications Group Litigation (Corporation tax - double taxation relief on foreign dividend income - portfolio holdings - procedural issues arising out of claims for relief and claims for repayment of overpaid tax following the UK's established breach of EU law)	[2024] UKUT 23	United Kingdom Upper Tribunal	United Kingdom	25 Jan 2024	BAILII
Semgas Supply Pte Ltd v Hong Kong Xin Chuang Decorative Material Co Ltd	[2023] HKDC 1823	Hong Kong District Court	Hong Kong	29 Dec 2023	HKLII
British Telecommunications plc v HMRC	[2023] EWCA Civ 1412	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Dec 2023	BAILII		2
Granville Technology Group Ltd (in liq) v LG Display Co Ltd	[2023] EWCA Civ 980; [2024] 2 All ER 819	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Aug 2023	BAILII		2
Ferme v Gwinnutt (Re Emma Property Management Ltd and Insolvency Act 1986)	[2023] EWHC 2035 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	9 Aug 2023	BAILII		1
AXA Sun Life Plc v Commissioners of Inland Revenue	[2023] EWHC 944 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	26 Apr 2023	BAILII		1
Gray v Lavan (a Firm)	[2022] WASC 417	Supreme Court of Western Australia	Australia - Western Australia	8 Dec 2022	AustLII		3
Sagicor Bank Jamaica Ltd v Seaton	[2022] UKPC 48; [2023] 1 WLR 1759	Privy Council	United Kingdom	8 Dec 2022	BAILII		7
Arnold Manheimer v Zhili Trading Co , Ltd	[2022] HKCFI 3614	Hong Kong Court of First Instance	Hong Kong	6 Dec 2022	HKLII
Moses v Moses (Trinidad and Tobago)	[2022] UKPC 42	Privy Council	United Kingdom	21 Jul 2022	BAILII		1
Jazztel Plc v HM Revenue & Customs	[2022] EWCA Civ 232	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Feb 2022	BAILII		3
Post Prudential Closure Notice Applications Group Litigation & the Post Prudential Closure Notice Appeals Group Litigation v Revenue & Customs (Corporation Tax - Portfolio holdings - UK statutory provisions in breach of EU law - Tax paid under those provisions)	[2021] UKFTT 459	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Dec 2021	BAILII
Point Bay Developments Pty Ltd v Perkins (WA) Pty Ltd	[2021] QSC 272	Supreme Court of Queensland	Australia - Queensland	22 Oct 2021	AustLII		1
Test Claimants in the Franked Investment Income Group Litigation v Revenue and Customs	[2021] UKSC 31	United Kingdom Supreme Court	United Kingdom	23 Jul 2021	BAILII		9
Wood v Commercial First Business Ltd	[2021] EWHC 1403 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Jun 2021	BAILII		1
(UK) Ltd	[2021] EWCA Civ 186	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Feb 2021	BAILII		2
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners	[2020] UKSC 47; [2021] 1 All ER 1002; [2020] 3 WLR 1369	United Kingdom Supreme Court	United Kingdom	20 Nov 2020	BAILII		59
Telefónica UK Ltd. v. The Office of Communications	[2020] EWCA Civ 1374; [2020] Costs LR 1461	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Oct 2020	BAILII		3
Koh Tiam Ting v Soon Li Heng Civil Engineering Pte Ltd	[2020] SGDC 172	District Court of Singapore	Singapore	3 Aug 2020	AsianLII		6
School Facility Management Ltd v Governing Body of Christ R College	[2020] EWHC 1118 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	7 May 2020	BAILII		4
Shanda Games Ltd v Maso Capital Investments Ltd	[2020] UKPC 2	Privy Council	United Kingdom	27 Jan 2020	BAILII		5
Smith v Retail Money Market Ltd	[2019] EWHC 2771 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	6 Nov 2019	BAILII		2
Lloyd v Google LLC	[2019] EWCA Civ 1599; [2020] QB 747; [2020] 2 WLR 484; [2020] EMLR 2	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Oct 2019	BAILII		18
Jazztel Plc v HM Revenue and Customs	[2019] EWCA Civ 1301	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Jul 2019	BAILII
Northern Territory v Griffiths	[2019] HCA 7; (2019) 269 CLR 1; (2019) 364 ALR 208; (2019) 93 ALJR 327	High Court of Australia	Australia - Commonwealth	13 Mar 2019	AustLII		60
Dividend Group Litigation v Revenue and Customs Commissioners	[2019] EWHC 338 (Ch); [2019] 1 WLR 5097	High Court of England and Wales	United Kingdom - England and Wales	20 Feb 2019	BAILII		6
CMOC Sales & Marketing Ltd v Persons Unknown	[2018] EWHC 2230 (Comm); [2019] Lloyds Rep 62	High Court of England and Wales	United Kingdom - England and Wales	26 Jul 2018	BAILII		21

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"The Case against the Equitable Lien"	(2019) 42 Melbourne University Law Review 813	Crawford, Michael	Australia	circa 2019	AustLII		4
"Exploring the Boundaries of Compensation for Misleading Conduct: The Role of Restitution under the Australian Consumer Law"	(2019) 41 Sydney Law Review 155	Bant, Elise; Paterson, Jeannie Marie	Australia	circa 2019	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
One Step (Support) Ltd v Morris-Garner	[2018] UKSC 20; [2019] AC 649; [2018] 2 WLR 1353; [2018] PLSCS 20	United Kingdom Supreme Court	United Kingdom	18 Apr 2018	BAILII		104
Littlewoods Ltd v Revenue and Customs Comrs	[2017] UKSC 70; [2018] AC 869; [2018] 1 All ER 83; [2017] 3 WLR 1401	United Kingdom Supreme Court	United Kingdom	1 Nov 2017	BAILII		18
Investment Trust Companies v Revenue and Customs Commissioners	[2017] UKSC 29; [2018] AC 275; [2017] 3 All ER 113; [2017] 2 WLR 1200	United Kingdom Supreme Court	United Kingdom	11 Apr 2017	BAILII		105
Prudential Assurance Co Ltd v HMRC	[2016] EWCA Civ 376; [2017] 1 All ER 815; [2017] 1 WLR 4031	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Apr 2016	BAILII		39
Littlewoods Ltd v HMRC	[2015] EWCA Civ 515	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2015	BAILII		12
FII Group Litigation v Revenue and Customs Commissioners	[2014] EWHC 4302	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		1
FII Group Test Claimants v HMRC	[2014] AC 1161		United Kingdom	circa 2014	LexisNexis / Westlaw		14
West & West v Finlay	[2014] EWHC 868	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		2
Fii Group Litigation v HMRC (No 3) Ecli:eu:c:2012:707	[2013] Ch 431	Court of Chancery	United Kingdom	circa 2013	LexisNexis / Westlaw		11
Prudential Assurance Co Ltd v HMRC	[2013] EWHC 3249	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		2
FII Group Litigation v Revenue and Customs Commissioners	[2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337	United Kingdom Supreme Court	United Kingdom	23 May 2012	BAILII		67
Salinen AG v Finanzamt Linz (Joined Cases C-436/08 and C-437/08) EU:C:2011:61	[2011] ECR I-355		Europe	circa 2011			2
Haribo Lakritzen Hans Riegel and Ö sterreichische Salinen	[2011] ECR I-305		Europe	circa 2011			6
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
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same	[2008] UKHL 2	House of Lords	United Kingdom	23 Jan 2008	BAILII		74
Test Claimants in the CFC and Dividend Group Litigation	[2008] ECR I-2875; [2008] 2 CMLR 53		Europe	circa 2008			9
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
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners	[2007] UKHL 34; [2008] 1 AC 561; [2007] 4 All ER 657; [2007] 3 WLR 354; [2007] All ER (D) 294; [2007] BTC 509; 151 Sol Jo 985	House of Lords	United Kingdom	18 Jul 2007	BAILII		207
Test Claimants in the FII Group Litigation	[2006] EUECJ C-446/04; [2006] ECR I-11753	Court of Justice of the European Communities	Europe	12 Dec 2006	BAILII		71
Johnson v Unisys Ltd	[2001] UKHL 13; [2001] 2 All ER 801; [2001] 2 WLR 1076; [2001] ICR 480; [2001] IRLR 279; [2001] Emp LR 469	House of Lords	United Kingdom	22 Mar 2001	BAILII		183
Metallgesellschaft	[2001] EUECJ C41098; [2001] ECR I-1727; [2001] 2 CMLR 32; [2001] All ER (EC) 496	Court of Justice of the European Communities	Europe	circa 2001	BAILII		79
Hoechst	[2001] Ch 620; [2001] 2 WLR 1497	Court of Chancery	United Kingdom	circa 2001	LexisNexis / Westlaw		44
Kleinwort Benson Ltd v Lincoln City Council	[1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387	House of Lords	United Kingdom	29 Oct 1998	BAILII		320
Banque Financiere de la Cite v Parc (Battersea) Ltd	[1998] UKHL 7; [1999] 1 AC 221; [1998] 1 All ER 737; [1998] 2 WLR 475	House of Lords	United Kingdom	26 Feb 1998	BAILII		214
Westdeutsche Landesbank Girozentrale v Islington London Borough Council	[1996] UKHL 12; [1996] AC 669; [1996] 2 All ER 961; [1996] 2 WLR 802; 64 Page 715B/C	House of Lords	United Kingdom	22 May 1996	BAILII		670
San Giorgio	[1983] EUECJ R-199/82; [1983] ECR 3595	Court of Justice of the European Communities	Europe	9 Nov 1983	BAILII		103
[1981] Act 73	[1981] Act 73		United Kingdom	circa 1981			1
BP Exploration Co (Libya) Ltd v Hunt (No 2)	[1979] 1 All ER 925; [1979] 1 WLR 783		United Kingdom	circa 1979	LexisNexis		112
Riches v Westminster Bank Ltd	[1947] AC 390; [1947] 1 All ER 469		United Kingdom	circa 1947	LexisNexis / Westlaw		84
Fibrosa Spolka Akcyjna v Fairbairn Lawson Combe Barbour Ltd	[1942] UKHL 4; [1943] AC 32; [1942] 2 All ER 122; (1942) 73 Lloyds Rep 45	House of Lords	United Kingdom	15 Jun 1942	BAILII		289
Johnson v R	[1904] UKLawRpAC 46; [1904] AC 817; 20 TLR 697		United Kingdom	19 Jul 1904	CommonLII		31
Depcke v Munn	[1828] EngR 366; 172 ER 347; (1828) 3 C & P 112		United Kingdom	circa 1828	CommonLII		2
Walker v Constable	[1798] EngR 165; 126 ER 919; (1798) 1 Bos & P 306	Court of Common Pleas	United Kingdom	circa 1798	CommonLII		4
Moses v Macferlan	[1760] EngR 713; [1558-1774] All ER 581; (1760) 2 Burr 1005; 97 ER 676	King's Bench	United Kingdom	circa 1760	CommonLII		250