AXA Sun Life PLC and ors (claimants) v HM Revenue & Customs & anr (respondents)

Tuesday 15 – Thursday 17 October 2024

By Appellant’s Notice, filed on 21 July 2023, the Claimants appeal the Order, dated 3 July 2023, of Richards J sitting in the Chancery Division in which he made declarations in respect of preliminary issues and consequent orders.

By Appellant’s Notice filed on 24 July 2023, the Respondent, HMRC, appeal the same Order.

Issue – Corporation Tax – Extent to which the Judgments in a test case amounted to Group Litigation Orders under CPR 19.23 and the extent to which those Judgments were decisive as to certain preliminary issues in the cases involving other members of the group register.

View hearing:

Day 1

Part 1

Part 2

Day 2

Part 1

Part 2

Day 3

Part 1