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Strong warning against pleading in general terms in GLO claim (Court of Appeal)
Practical Law UK Legal Update Case Report 7-627-1746 (Approx. 3 pages)
Strong warning against pleading in general terms in GLO claim (Court of Appeal)
In The Prudential Assurance Company Ltd v HMRC [2016] EWCA Civ 376 (19 April 2016), the Court of Appeal considered the statements of case in a GLO claim and warned against parties pleading in very general terms without setting out relevant facts.
Note: On 6 March 2017, the Supreme Court granted permission to appeal part of this decision (see Prudential Assurance Company Limited (Respondent) v Commissioners for Her Majesty's Revenue and Customs (Appellant) UKSC 2016/0102).
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Resource ID 7-627-1746© 2024 Thomson Reuters. All rights reserved.
Published on 27-Apr-2016
Resource Type Legal update: case report
Jurisdictions
Related Content- England
- Wales