The court gave guidance on the circumstances under which questions should be referred to the European Court of Justice.
Sir Thomas Bingham MR
 QB 534
England and Wales
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 . .
Cited – Horvath, Regina (on the Application of) v Secretary of State for Environment, Food and Rural Affairs Admn 21-Jul-2006
The claimant sought to challenge the validity of the 2004 Regulations whereby the payment under the Single Payment Scheme was reduced because of the existence of a public right of way across the land.
Held: ‘there are cogent arguments for the . .
Lists of cited by and citing cases may be incomplete.
European, Litigation Practice
Updated: 17 May 2022; Ref: scu.237704