Gallaher Limited v The Commissioners for HM Revenue and Customs [2020] UKUT 0354 (TCC)
The Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Greenbank on 26, 27 and 28 October 2020
Read the full decision in
CORPORATION TAX – whether the UK legislation in relation to intra-group disposals is compliant with EU law – the applicable freedoms, whether or not the provisions in question restrict a freedom – whether or not any restriction can be justified –proportionality of restrictions – conforming interpretation and disapplication – consideration of movements of capital – whether to refer questions of EU law to the Court of Justice of the European Union
Updates to this page
Published 14 December 2020