Supreme Court overturns settled case law on limitation – Test Claimants in FII Group Litigation v HMRC

Written by Rosa Huang.     In the decision on Test Claimants in FII Group Litigation v HMRC handed down on 20 November 2020, the Supreme Court overturns decision of House of Lords in relation to the application of Section 32(1)(c) of the Limitation Act 1980, and unanimously allowed the appeal arising in the course […]