Corporation tax – joint referral – FA 1998, Sch 18, para 31A – group relief – consortium – surrendering company indirectly partly owned by Luxembourg company – condition that ‘link company’ must be UK resident or carry on a trade in the UK through a permanent establishment – s 402(3), (3A) and (3B) ICTA 1988 – whether requirement an infringement of EU law that can be relied upon by claimant companies – questions referred to CJEU – whether that requirement cannot be applied against claimant companies by virtue of the non-discrimination article of the UK-Luxembourg double tax convention – whether group relief precluded by s 410 ICTA
Roger Berner, Sir Stephen Oliver QC TJJ
[2011] UKFTT 838 (TC), 14 ITL Rep 394, [2012] STI 285, [2012] SFTD 366
Bailii
Finance Act 1998, Income and Corporation Taxes Act 1988 402(3)
England and Wales
Cited by:
Reference – Felixstowe Dock and Railway Company Ltd v The Commissioners For Her Majesty’s Revenue And Customs ECJ 24-Oct-2013
ECJ Opinion – Interpretation of Articles 43 EC and 48 EC – Freedom of establishment – Tax legislation – Corporation tax – Tax relief – Consortium claim for group relief (consortium relief) – National legislation . .
Reference – Felixstowe Dock And Railway Company Ltd v The Commissioners For Her Majesty’s Revenue And Customs ECJ 1-Apr-2014
Judgment – Reference for a preliminary ruling – Freedom of establishment – Corporation tax – Tax relief – Groups of companies and consortia – National legislation permitting losses to be transferred between a company belonging to a consortium and a . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax, European
Updated: 31 October 2021; Ref: scu.450901
