CORPORATION TAX – whether the UK legislation in relation to intra-group disposals is compliant with EU law – the applicable freedoms, whether or not the provisions in question restrict a freedom – whether or not any restriction can be justified -proportionality of restrictions – conforming interpretation and disapplication – consideration of movements of capital – whether to refer questions of EU law to the Court of Justice of the European Union
Citations:
[2020] UKUT 354 (TCC)
Links:
Jurisdiction:
England and Wales
Corporation Tax, European
Updated: 06 June 2022; Ref: scu.657043