Compatibility of a UK corporate taxation regime with principles of EU law and HMRC’s liability to a taxpayer who has overpaid tax on the basis of incompatible UK legislation.
Lord Reed, President, Lord Hodge, Deputy President, Lord Briggs, Lord Sales, Lord Hamblen
[2021] UKSC 31
Bailii, Bailii Press Summary, Bailii Issues and Facts
England and Wales
Updated: 23 July 2021; Ref: scu.666157