British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
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] STC 735, [2022] UKUT 78 (TCC)
[New search] [Printable PDF version] [Help]
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
A HTML version of this file is not available click here or view below the pdf version : [2022] UKUT 78 (TCC)