Group Litigation Orders
Group Litigation Order
Ref No: 16
Name of Group Litigation Order: ACT (Advance Corporation Tax) Group Litigation
Date of Order: 26/11/01
Judge: The Hon. Mr Justice Park
Court: High Court of Justice, Chancery Division
Managing Court: High Court of Justice, Chancery Division
Lead Solicitors: Dorsey and Whitney
Defining Issues: The litigation concerns claims alleging that provisions for the payment of advance corporation tax (ACT) upon dividends or distributions from UK subsidiaries to parent companies resident in other States breach the EC Treaty and/or double taxation conventions entered between the UK and other States.