Volkerrail Plant Ltd and Others v Revenue and Customs: FTTTx 16 Nov 2020

Income Tax/Corporation Tax – Group Relief – Whether s 403D(1)(c) Income and Corporation Taxes Act 1988 unlawful restriction on freedom of establishment – If so, whether it should be disapplied or a conforming construction applied – Appeals allowed

Citations:

[2020] UKFTT 476 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 21 May 2022; Ref: scu.656873