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Gallaher Limited v HM Revenue: UTTC 11 Dec 2020

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:

Bailii

Jurisdiction:

England and Wales

Corporation Tax, European

Updated: 06 June 2022; Ref: scu.657043

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