The Resource Another EU loss relief case : another UK taxpayer victory

Another EU loss relief case : another UK taxpayer victory

Label
Another EU loss relief case : another UK taxpayer victory
Title
Another EU loss relief case : another UK taxpayer victory
Creator
Subject
Language
eng
Summary
On 18 August 2009 the First-tier Tax Tribunal judges John Avery Jones CBE and Roger Berner released their decision in the Philips Electronics UK Ltd [2009] UKFTT 226 (TC) loss relief case in favour of the taxpayer. The case concerns a UK company's claims to offset losses of a UK branch (of a Dutch company) against its profits. The claims were made on the basis that the UK group and consortium relief rules are contrary to European law. This article considers the implications of the case
Citation source
In: The tax journal. - Croydon. - (2009),
http://library.link/vocab/creatorName
  • Aitken, R
  • Carroll, N
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • loss relief
  • group treatment
  • EU law
Label
Another EU loss relief case : another UK taxpayer victory
Instantiates
Publication
Label
Another EU loss relief case : another UK taxpayer victory
Publication

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