Supreme Court rules on outstanding issues in FII Group Litigation (Franked Investment Income Group Litigation v HMRC)

Published on: 23 July 2021

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Specialist Tax Regulatory Materials

Article summary

The Supreme Court has released its judgment on various outstanding issues in what has become known as the Franked Investment Income (FII) Group Litigation. The judgment involves seven issues relating to the tax treatment of dividends received by UK companies from non-UK subsidiaries. Maryanna Sharrock, partner at Stephenson Harwood, comments on the Supreme Court’s decision.

Jurisdiction(s): England, Northern Ireland and Wales

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