Client update – Littlewoods

This note reports on the decision handed down yesterday by the Court of Appeal in Littlewoods Limited and Others v Commissioners for HMRC.

The Court of Appeal upheld in full the decision of Mr Justice Henderson in the High Court ([2014] EWHC 868 (Ch)) which gave the claimants a decisive victory. This is a significant boost to your claims and moves closer the time when it will be possible to re-activate your claims and seek recovery from HMRC.