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Six Continents Ltd and Another v Inland Revenue and Another: ChD 5 Oct 2016

Recovery of wrongly charged tax

The second claimant claimed restitution from the defendants in respect of United Kingdom corporation tax unlawfully charged on certain dividends paid to it by a wholly-owned subsidiary incorporated and resident in the Netherlands.

Henderson J
[2016] EWHC 2426 (Ch)
Bailii
England and Wales

Corporation Tax

Updated: 02 November 2021; Ref: scu.569929

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