Group Litigation Orders
Group Litigation Order
Ref No: 34
Name of Group Litigation Order: CFC Dividend Group Litigation
Date of Order: 30/07/03
Judge: Hon. Mr Justice Park
Court: High Court of Justice, Chancery Division
Managing Court: High Court of Justice, Chancery Division
Lead Solicitors: Dorsey & Whitney, 21 Wilson Street, London, EC2M 2TD
Defining Issues: The litigation concerns claims alleging that certain provisions of the corporation tax legislation concerning the provisions regarding controlled foreign companies and/or the provisions which make dividends received by UK corporations from companies resident outside the UK subject to corporation tax are contrary to the EC Treaty or the allocation of taxing provisions in Double Taxation Conventions.