“The proceedings in Test Claimants in the Franked Investment Income Group Litigation v Revenue and Customs Commissioners  UKSC 47;  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 thereafter, no one doubted that the tax legislation was compliant with the EEC Treaty. But in Metallgesellschaft Ltd v Inland Revenue Commissioners; Hoechst AG v Inland Revenue Commissioners EU:C:2001:134;  Ch 620, the ECJ held that the legislation was contrary to EU law. As the limitation period had long since expired, the claimants relied on the Limitation Act 1980 s 32(1)(c) exception …”
Adrian Zuckerman, ‘Test Claimants 2 in the Supreme Court: serves neither justice nor the administration of justice’ (2022) 136 Law Quarterly Review (Jan) 1-7.