The High Court in the case of GKN Holdings plc & Ors v Revenue and Customs Commissioners [2013] EWHC 108 (Ch)has ruled that the taxpayer companies were entitled to an interim payment order in respect of their claims for repayment of tax unlawfully levied in breach of EU law.

The taxpayers, including GKN Holdings, the global engineering group, were parties to the franked investment income group litigation order (FII GLO). The European Court of Justice (ECJ) had considered the compatibility of the UK advance corporation tax (ACT) regime with EU law in Test Claimants in the FII Group Litigation v IR Commrs (C-446/04) [2008].