Jurisdiction & Remedies on FII GLO

Speed Read: The question of whether to issue claims in the Tax Tribunal or High Court is an enduring problem facing the taxpayer who seeks recovery against HMRC for tax paid in breach of Community Law. The recent decision of the Court of Appeal in the FII GLO has further complicated matters by side stepping the principle of effectiveness and seriously inhibiting taxpayers' access to restitutionary remedies. Despite this decision the best course of action is for the taxpayer to issue claims in both forums, whilst being prepared for resistance on grounds of jurisdiction and time limits.