Commissioners for His Majesty's Revenue and Customs (Respondent) v Applicants in the Post Prudential Closure Notice Applications Group Litigations and another (Appellants)

Case summary

Case ID

UKSC/2025/0048

Parties

Appellant(s)

The Applicants in the Post Prudential Closure Notice Applications Group Litigation and The Taxpayers in the Post Prudential Closure Notice Appeals Group Litigation

Respondent(s)

The Commissioners for His Majesty's Revenue and Customs

Issue

Did the Court of Appeal err by misunderstanding the requirements of effective judicial protection and adopting an incorrect approach to conforming interpretation?

Facts

The Appellants are investments funds and an insurance company who made statutory claims against HMRC for the recovery of corporation tax unlawfully levied in breach of EU law. Their claims are the test cases selected from a large number of similar claims collectively managed by the First-tier Tribunal (“FTT”). Separate litigation established that the statutory provisions pursuant to which the tax was levied breached EU law by failing to accord foreign dividends equivalent treatment to domestic dividends. That litigation took place in the context of common law restitution claims in the High Court managed under two Group Litigation Orders (GLO), the CFC and Dividend GLO and the Franked Investment Income GLO. The present claims are not on the group register of either GLO, as they were brought separately on a statutory basis before the FTT. In broad terms, the Appellants seek to rely on their statutory rights under various UK tax statutes, as interpreted to conform with EU law requirements, to generate tax refunds or reliefs as an alternative to common law claims in restitution. There were 19 issues before the FTT. Overall, the FTT found in favour of the Appellants, but some alternative issues were decided in favour of HMRC. Both parties appealed to the Upper Tribunal, which allowed HMRC’s appeal on some but not all issues. Both parties appealed to the Court of Appeal, which determined all issues HMRC’s favour. The Appellants now appeal to the Supreme Court.

Date of issue

21 March 2025

Case origin

PTA

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