G E Financial Investments v Revenue and Customs (Corporation Tax – UK-US Double Tax Convention): FTTTx 8 Jun 2021

UK resident company with shares ‘stapled’ to those of US company – Whether also resident in US – Whether carrying on a business through US permanent establishment – Appeal dismissed
[2021] UKFTT 210 (TC)
Bailii
England and Wales

Updated: 10 October 2021; Ref: scu.663756