Gallaher Limited v The Commissioners for HM Revenue and Customs [2020] UKUT 0354 (TCC)
The Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Greenbank on 26, 27 and 28 October 2020
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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
Published 14 December 2020