Market leading insight for tax experts
View online issue

Interesting Times

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...
If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.