|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 188 (May)|
|Neutral Citation:|| UKSC 19|
Lord Hope, Lord Walker, Lord Brown, Lord Clarke, Lord Dyson, Lord Sumption and Lord Reed SCJJ
|Representation||Graham Aaronson QC, Laurence Rabinowitz QC and David Cavender QC (instructed by Dorsey & Whitney (Europe) LLP) for the claimants.|
|David Ewart QC, Rupert Baldry QC, Andrew Burrows QC, Kelyn Bacon and Sarah Ford (instructed by the Solicitor for the Revenue and Customs Commissioners) for the Revenue.|
|Judgment Dates:||23 May 2012|
European Union - Freedom of establishment - Principle of non-discrimination - Corporation tax - Claimant companies belonging to groups with United Kingdom-resident parents and foreign subsidiaries - Different provisions applying to dividends received from non-resident companies as opposed to dividends received from UK resident companies - High Court ruling provisions infringing Community law - Revenue appealing on basis of issues relating to liability and remedy - Appeal being allowed in relation to issues of remedy - Parties appealing to Supreme Court - Whether Parliament could lawfully curtail, without notice, extended limitation period for mistake cause of action and cancel claims made using that cause of action for extended period - Whether restitution and damages remedies regarding corporation tax excluded by statutory provisions for recovery of overpaid tax - Whether extended limitation period for mistake cause of action applying to claim for Woolwich restitution remedy - Whether Woolwich restitution remedy applying only to tax demanded by Revenue and, if so, what amounting to demand - .