The decision of the High Court in the FII Group Litigation in particular the conclusion that the retrospective attempts to restrict the time period for making claims (s320 FA 04 and s107 FA 07) were inapplicable has given rise to the prospect that claims concerning dividend taxation and ACT in particular should now be paid out on an interim basis. The first such application decided by the courts was successful earlier this month. Others are listed to be heard shortly.