Jazztel plc (claimant/appellant) -v- Her Majesty’s Revenue & Customs
Tuesday 1 – Thursday 3 February 2022
The Claimant, Jazztel plc, appeals with the permission of Marcus Smith J, his order of 25 April 2017, whereby he ordered that, subject to Jazztel establishing an entitlement to benefit from the extended limitation provisions contained in s. 29(5) of the Limitation Act 1980, it is declared that Jazztel is time-barred from recovering Payments 10 to 22 and the GLO Issue 9B is determined in favour of HMRC.
Jazztel paid the stamp duty reserve tax (`SDRT’) prior to its having been declared unenforceable under Community Law. Jazztel’s claim was designated as the test claim for the purpose of resolving some of the remaining issues in the Stamp Taxes Group Litigation, these issues having been identified in the Group Litigation Order (`GLO’) dated 27 October 2010.