Cadbiury Schweppes Plc and Another v Revenue and Customs: SCIT 9 Dec 2005

DIRECTION sought that unsubstantiated allegations of fact contained in the UK’s Written Observations to the European Court of Justice will have to be made good and that the matter cannot proceed on the basis of any of those allegations until made good – whether jurisdiction to make – yes, but no Direction made – the Tribunal’s understanding of the main differences between the parties over the facts summarised in case the ECJ finds it useful

Citations:

[2005] UKSPC SPC00512

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 04 July 2022; Ref: scu.237623