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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
Irish Bank Resolution Corporation Ltd (in special liquidation) and Irish Nationwide Building Society v Revenue and Customs: [2019] UKUT 277 (TCC) (9 October 2019)
CORPORATION TAX - UK branches of Irish banks - interest expense - whether deductible - attribution of notional capital - ICTA section 11AA(3)(b) - construction and application of UK - Ireland DTC.
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