United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1999/TC_72_1.html
Cite as: [2000] 1 All ER 129, [1999] 1 WLR 2035, [1999] UKHL TC_72_1, 72 TC 1, [1999] BTC 440, [1999] STC 1089, [1999] WLR 2035, [2000] 1 CMLR 142

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ICI Plc v Colmer (Inspector of Taxes) [1999] UKHL TC_72_1 (18 November 1999)

Corporation tax - Group relief- - Consortium relief- - Losses of subsidiary of holding company owned by consortium - Some subsidiaries of holding company not bodies corporate resident in UK - Whether consortium relief available - Whether interpretation of statute affected by considerations of European Community Law (freedom of establishment) - Income and orporation Taxes Act 1970, s 258, Treaty of Rome, Arts 52, 56 and 58, European Communities Act 1972, s 2

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