PREMATURE APPLICATION IN GLO

摘要

In the group litigation, Claimants under Loss Relief Group Litigation Order (GLO) v HMRC [2013] EWHC 205 (Ch), an issue under consideration was whether the High Court should make a reference to the Court of Justice of the EU (CJEU) for a preliminary ruling on the question of whether claims for cross-border group relief could, in principle, be made by UK-resident claimant companies in various forms of corporate group structure.