EUROPEAN LAW – group relief (consortium claim) – whether claimant company not exercising Community rights can seek to disapply UK law affecting a Dutch surrendering company with a UK branch – yes – whether TA 1988 s 406(2) and 403D(1)(c) contain restrictions on the right of establishment – yes – whether such restrictions can be justified – no – whether (if it could be justified) s 403D(1)(c) would be proportional – no
Citations:
[2009] UKFTT 226 (TC)
Links:
Jurisdiction:
England and Wales
Corporation Tax, European
Updated: 01 October 2022; Ref: scu.409032