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:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 21 May 2022; Ref: scu.656873