On 20 November 2020, the UK Supreme Court delivered a landmark judgment on an issue which arose in the course of long running proceedings known as the FII Group litigation (Test Claimants in the Franked Investment Income Group Litigation and others (Respondents) v Commissioners for Her majesty’s Revenue and Customs (Appellant) (1) Test Claimants in the Franked Investment Income Group Litigation and others (Respondents) v Commissioners for Her Majesty’s Revenue and Customs (Appellant)(2) [2020] UKSC 47). In this judgment the Supreme Court revisits and revises the test for discoverability under section 32(1)(c ) of the Limitation Act 1980.

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