CORPORATION TAX – UK branches of Irish banks – interest expense – whether deductible – attribution of notional capital – ICTA section 11AA(3)(b) – construction and application of UK – Ireland DTC.
[2019] UKUT 277 (TCC), [2019] STI 1684, 22 ITL Rep 224, [2019] STC 2286
Bailii
England and Wales
Cited by:
Appeal from UTTC – Irish Bank Resolution Corporation Ltd v Revenue and Customs CA 28-Aug-2020
. .
Lists of cited by and citing cases may be incomplete.
Updated: 15 October 2021; Ref: scu.643795