Test Claimants in the FII Group Litigation v CIR and another, Chancery Division, 14 October 2015
The saga of the Test Claimants in the FII Group Litigation continued in the High Court when it was asked to consider the question of costs of the liability proceedings in the High Court and the Court of Appeal.
The High Court held that considering all the circumstances HMRC should pay the test claimants 75% of their costs of the first reference to the Court of Justice of the EU and 65% of those arising from the liability proceedings in the High Court and the Court of Appeal.
The judge said it was legitimate to treat the Court of Justice of the EU costs separately because the decision had laid the crucial foundations for the successful claims subsequently established.
On the other court costs the judge said “an enormous amount has happened over the last six years and the court is now...
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