Revenue And Customs v The Applicants in the Post Prudential Closure Notice Applications - Appeals Group Litigation ("Taxpayers") [2025] EWCA Civ 166 (25 February 2025)

Revenue And Customs v The Applicants in the Post Prudential Closure Notice Applications - Appeals Group Litigation ("Taxpayers") [2025] EWCA Civ 166 (25 February 2025)

Statutory claims for double tax relief must comply with domestic procedural rules and time limits, which are not retrospectively rewritten by conforming interpretation. The requirements of EU law (effectiveness, equivalence, legal certainty) are satisfied by the UK procedural regime, and there is no obligation to treat procedurally defective claims as valid. The conforming interpretation of s.790 ICTA ensures substantive compliance with EU law but does not override procedural requirements.

Citation
[2025] EWCA Civ 166
Parties
Appellant/respondent: THE COMMISSIONERS FOR HIS MAJESTY'S REVENUE AND CUSTOMS; Respondent/appellant: THE APPLICANTS/APPELLANTS IN THE POST PRUDENTIAL CLOSURE NOTICE APPLICATIONS/APPEALS GROUP LITIGATION
Jurisdiction
England and Wales
Judgment Date
25 February 2025
Procedural Posture
Appeal From Upper Tribunal (tax and Chancery Chamber) / Court of Appeal Judgment
Outcome
HMRC's appeal allowed; Taxpayers' appeal dismissed
Legal Topics
Double Tax Relief, Corporation Tax, EU Law Compliance, Conforming Interpretation, Limitation Periods, Procedural Mechanisms, Management Expenses
Tax Law European Union Law Administrative Law Double Tax Relief Corporation Tax EU Law Compliance Conforming Interpretation Limitation Periods +2 more

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Parties

THE COMMISSIONERS FOR HIS MAJESTY'S REVENUE AND CUSTOMS

Appellant/respondent

THE APPLICANTS/APPELLANTS IN THE POST PRUDENTIAL CLOSURE NOTICE APPLICATIONS/APPEALS GROUP LITIGATION

Respondent/appellant

Procedural Posture

Appeal From Upper Tribunal (tax and Chancery Chamber) / Court of Appeal Judgment

Legal Issues

  1. 1 Whether statutory claims for double tax relief (DTR) are valid and effective under EU law and domestic law
  2. 2 Whether procedural mechanisms and time limits for DTR claims comply with EU principles of effectiveness, equivalence, and legal certainty
  3. 3 Extent of conforming interpretation of s.790 ICTA and its interaction with other statutory provisions

Ratio Decidendi

Statutory claims for double tax relief must comply with domestic procedural rules and time limits, which are not retrospectively rewritten by conforming interpretation. The requirements of EU law (effectiveness, equivalence, legal certainty) are satisfied by the UK procedural regime, and there is no obligation to treat procedurally defective claims as valid. The conforming interpretation of s.790 ICTA ensures substantive compliance with EU law but does not override procedural requirements.

Court Disposition

HMRC's appeal allowed; Taxpayers' appeal dismissed

Orders

  • All outstanding issues determined in HMRC's favour
  • Statutory claims for DTR at FNR not validated if procedurally defective