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Michael Anderson Special Counsel Dorsey & Whitney considers the decision of the House of Lords in Sempra Metals and its possible implications
 
Much has been written in these pages about the Group Litigation Orders (GLOs) winding their way through the various courts and tribunals of this land and in a number of cases the European Court of Justice. Another recent decision in the House of Lords in one of the GLO test cases has however attracted more than the usual amount of attention. Sempra Metals Ltd v HMRC and another [2007] UKHL 34 was reported on in detail by Sarah Lee and Caroline Edwards in The Tax Journal Issue 897 6 August 2007. This article discusses how that decision impacts on the GLOs...
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