Imperial Chemical Industries v Colmer (Inspector of Taxes): CA 9 Aug 1993

Group tax relief was available despite other subsidiary companies within the same group being offshore.

Citations:

Gazette 20-Oct-1993, Times 11-Aug-1993, Ind Summary 09-Aug-1993

Jurisdiction:

England and Wales

Cited by:

Appeal fromICI Plc v Colmer (Inspector of Taxes) HL 15-Mar-1996
A ‘Holding company’ under the Act meant a company resident in the UK; A reference was made of the issues to the European Court. . .
At Court of AppealImperial 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 . .
Lists of cited by and citing cases may be incomplete.

Corporation Tax

Updated: 26 October 2022; Ref: scu.81606