Loss Relief Group Litigation Order, Claimants Listed In v Revenue & Customs [2013] EWHC 205 (Ch) (11 February 2013)

Loss Relief Group Litigation Order, Claimants Listed In v Revenue & Customs [2013] EWHC 205 (Ch) (11 February 2013)

The High Court declined to make a preliminary reference to the CJEU on the group structure issues at this stage. The Court held that it is not appropriate to refer questions to the CJEU before the relevant facts have been established, particularly where the outcome may be rendered academic by the pending Supreme Court decision on the 'no possibilities' test. The procedural impasse before the FTT does not justify circumventing the statutory process, and the claimants must provide the necessary information for the FTT to proceed. Only if unforeseen difficulties arise before the FTT, or if practical convenience so dictates in respect of 'out of time' claims, may the High Court consider a...

Citation
[2013] EWHC 205 (Ch)
Parties
Claimants: The Claimants listed in the Group Register of the Loss Relief Group Litigation Order; Defendants: The Commissioners for Her Majesty's Revenue & Customs
Jurisdiction
England and Wales
Judgment Date
11 February 2013
Procedural Posture
Group Litigation Order (loss Relief Glo) Application for Reference to CJEU / High Court (chancery Division) Application for Preliminary Reference to CJEU
Outcome
Application dismissed
Legal Topics
Cross Border Group Relief, Corporation Tax, Freedom of Establishment (article 49 Tfeu), Preliminary Reference (article 267 Tfeu), Jurisdiction of Tribunals, Procedural Management of Group Litigation, Interpretation of Ecj/cjeu Judgments
Tax Law European Union Law Civil Procedure Cross Border Group Relief Corporation Tax Freedom of Establishment (article 49 Tfeu) Preliminary Reference (article 267 Tfeu) Jurisdiction of Tribunals +2 more

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Parties

The Claimants listed in the Group Register of the Loss Relief Group Litigation Order

Claimants

The Commissioners for Her Majesty's Revenue & Customs

Defendants

Procedural Posture

Group Litigation Order (loss Relief Glo) Application for Reference to CJEU / High Court (chancery Division) Application for Preliminary Reference to CJEU

Legal Issues

  1. 1 Whether the High Court should make a preliminary reference to the CJEU on the group structure issues in cross-border group relief claims under the Loss Relief GLO
  2. 2 Whether such a reference is necessary or appropriate at this stage given ongoing proceedings before the FTT and the pending Supreme Court appeal on the 'no possibilities' test
  3. 3 Whether the procedural impasse before the FTT justifies High Court intervention

Ratio Decidendi

The High Court declined to make a preliminary reference to the CJEU on the group structure issues at this stage. The Court held that it is not appropriate to refer questions to the CJEU before the relevant facts have been established, particularly where the outcome may be rendered academic by the pending Supreme Court decision on the 'no possibilities' test. The procedural impasse before the FTT does not justify circumventing the statutory process, and the claimants must provide the necessary information for the FTT to proceed. Only if unforeseen difficulties arise before the FTT, or if practical convenience so dictates in respect of 'out of time' claims, may the High Court consider a...

Court Disposition

Application dismissed

Orders

  • The High Court declines to make a preliminary reference to the CJEU on the group structure issues at this stage.
  • The claimants are to provide the necessary information to the Revenue for the FTT to proceed with its enquiries and case management.