The Commissioners for HM Revenue and Customs v FCE Bank PLC: [2011] UKUT 420 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Henderson and Judge Ghosh on 13 October 2011.

Read the full decision in The Commissioners for HM Revenue and Customs v FCE Bank PLC: [2011] UKUT 420 (TCC).

DOUBLE TAXATION TREATIES – non-discrimination – group relief.

Published 1 December 2016