FCE Bank Plc v Revenue and Customs: FTTTx 1 Apr 2010

FTT GROUP RELIEF – UK subsidiaries of US holding company – whether non-discrimination article of the US-UK double taxation agreement provides for relief between the UK subsidiaries – yes – appeal allowed.
[2010] UKFTT 136 (TC)
Bailii
England and Wales

Updated: 26 March 2021; Ref: scu.408983