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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Volkerrail Plant Ltd & Ors [2022] UKUT 78 (TCC) (7 March 2022)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/78.html
Cite as: [2022] BTC 508, [2022] UKUT 78 (TCC), [2022] STC 735
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Revenue and Customs v Volkerrail Plant Ltd, Volkerrail Power Ltd, VolkerFitxPatrick Ltd, Volkerrail Ltd [2022] UKUT 78 (TCC) (7 March 2022)
CORPORATION TAX - Whether s403D(1)(c) of ICTA constitutes unlawful restriction on freedom of establishment - yes because, while justified, it operates disproportionately - conforming interpretation adopted - appeal allowed
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