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Case Review on FII GLO

Speed read

Speed Read: In Test Claimants in the FII GLO the Court of Appeal sets out clear guidance on how the English courts will re-interpret UK tax legislation to comply with EU law. The substantive issues in the case were largely referred back to the ECJ: the Court of Appeal found the exercise of construing the words used in the ECJ's original judgment unacceptably difficult. The Court also substantially clarified the rules on when High Court claims can or should be made to support EU tax claims. Anyone considering a direct tax High Court claim should urgently file their claim form before a major deadline on Wednesday 31 March 2010.

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