Where a group of companies sought consortium group relief, but the majority of the companies within the group were based outside the European Union, the court need not apply European Union standards to the test, but could instead apply the standards appropriate to the UK, and accordingly refuse the relief.
Times 24-Nov-1999, Gazette 01-Dec-1999,  1 WLR 2035,  UKHL 48,  UKHL TC – 72 – 1
House of Lords, House of Lords, House of Lords, Bailii, Bailii
Income and Corporation Taxes Act 1988 258 (5) (b)
At ECJ – Imperial Chemical Industries v Colmer ECJ 16-Jul-1998
A member state was not allowed to impose a tax regime which discriminated against the subsidiaries of a company based in that state where they were based in other member states, but discrimination was allowed where the subsidiaries were based . .
Times 20-Aug-98, C-264/96,  1 WLR 108,  ECR I-4695,  STC 874,  EUECJ C-264/96
Cited – Autologic Holdings Plc and others v Commissioners of Inland Revenue HL 28-Jul-2005
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by . .
 UKHL 54, Times 01-Aug-05,  3 CMLR 2,  STC 1357,  STI 1336,  1 AC 118,  3 WLR 339,  4 All ER 1141,  BTC 402,  Eu LR 131, 77 TC 504
Cited – Foulser and Another v HM Inspector of Taxes ChD 20-Dec-2005
The taxpayer company entered into an arrangement in which shares were purchased by a company based in Ireland and resold. A claim was made for holdover relief.
Held: The scheme failed. The restriction imposed did not infringe the right of . .
 EWHC 2958 (Ch), Times 13-Jan-06
These lists may be incomplete.
Updated: 18 December 2020; Ref: scu.81594