On 19 July 2019, the High Court dismissed an action for damages brought by Credit Suisse and others against HM Revenue and Customs. The claim alleged that the bank payroll tax constituted illegal state aid because it unduly favoured banks who paid bonuses outside the period of imposition. The High Court held that Credit Suisse had been unable to establish that a selective advantage was given, as the untaxed banks did not receive better treatment than they would under the old system.