Revenue and Customs v Volkerrail Plant Limited, Volkerrail Power Limited, Volkerfitxpatrick Limited, Volkerrail Limited: UTTC 7 Mar 2022

CORPORATION TAX – Whether s403D(1)(c) of ICTA constitutes unlawful restriction on freedom of establishment – yes because, while justified, it operates disproportionately – conforming interpretation adopted – appeal allowed

Citations:

[2022] UKUT 78 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 09 June 2022; Ref: scu.677621