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Making EU Tax Return Claims

Chris Morgan Head of KPMG's EU Tax Group and Jonathan Bridges Tax Manager in KPMG's EU Tax Group outline the mechanics of much talked about rarely explained EU tax return claims
Taxpayers in the main are now aware of the options they have when deciding on which route to take in pursuing an EU claim — the decision being whether to proceed directly to the High Court or make a claim through a tax return. For now following the Court of Appeal's decision in Autologic Holdings plc & Others (Test Claimants in the Loss Relief Group Litigation) v CIR confirming that EU claims may be made in the courts in the first instance these can be viewed as genuine alternatives. Whether this will continue...
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