EWCA Civ 1128
England and Wales
Appeal from UTTC – Irish Bank Resolution Corporation Ltd and Another v Revenue and Customs UTTC 9-Oct-2019
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. . .
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Updated: 23 November 2021; Ref: scu.653360