United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Gallaher Limited v HM Revenue [2020] UKUT 354 (TCC) (11 December 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/354.html
Cite as: [2020] UKUT 354 (TCC), [2021] STC 220, [2021] BTC 502

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Gallaher Limited v HM Revenue [2020] UKUT 354 (TCC) (11 December 2020)

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

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