Category Archives: Uncategorized

Adrian Zuckerman, ‘Test Claimants 2 in the Supreme Court: serves neither justice nor the administration of justice’

“The proceedings in Test Claimants in the Franked Investment Income Group Litigation v Revenue and Customs Commissioners [2020] UKSC 47; [2020] 3 WLR 1369 (Test Claimants 2) concerned a claim for restitution of corporation tax (plus interest) going back to the UK’s 1973 entry into the EEC. At the time, and for nearly three decades […]