Jazztel plc (as Test Claimant for GLO Issues 9A,9B and 10) v Revenue and Customs Commissioners

Practice – Parties. The applicant's application for a ruling regarding the group litigation procedure for restitution of taxes unlawfully levied failed. The Chancery Division held that, in circumstances where claims for recovery of money paid by way of tax were covered by a group litigation order (a GLO), once judgment was given in issues in the test case so that the test claimant received repayments, but that judgment was under appeal, the other claims within the GLO were not entitled to seek judgment or payment, having regard to s 234 of the Finance Act 2013.

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