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HMRC v GKN Group

The case of HMRC v GKN Group (CA – 31 January) follows on from the Ch D decision in Test Claimants in the FII Group Litigation v HMRC (No 2) (subsequently referred to the CJEU as Case C-35/11). Following that decision a company applied for an interim payment. The Ch D awarded an interim payment of £1 977 623 and HMRC appealed to the CA which unanimously upheld the payment in principle but reduced it to £1 490 932.

Why it matters: The CA upheld the Ch D decision that the company was entitled to an interim payment but reduced the amount of the payment.

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