(1) HM Revenue and Customs & anr (defendants/appellants) v BAT Industries PLC & ors (claimants/respondents) (2) Franked Investment Income Group Litigation v HM Revenue & Customs & anr (defendants/respondents)
Tuesday 13 – Thursday 15 May 2025
(1) By an Appellant’s Notice filed on 28 March 2024, HMRC appeals the Order, dated 21 March 2024 of Richards J sitting in the Business and Property Courts, Revenue List in which he declared that the Respondent’s claims were issued within the extended limitation period in s32(1)(c) of the Limitation Act 1980.
(2) By an Appellant’s Notice filed on 28 March 2024, the Appellant, FCE Bank plc, appeal the order of Richards J sitting in the Business and Property Courts, Revenue List in which he struck out the Applicant’s claim on the basis that it was time barred, having been issued outside the limitation period as extended by s32(1)(c) of the Limitation Act 1980.
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Day 1
Day 2
Day 3