The Court was asked whether FCE was entitled to claim group relief in reliance on a provision in a Double Taxation Convention between the United Kingdom and the United States of America. The FTT and Upper Tribunal held that it was.
Citations:
[2012] EWCA Civ 1290
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 14 June 2022; Ref: scu.464936
