The Resource Test Claimants in the Thin Cap Group Litigation v HMRC : what amounts to commercial justification in considering issues of proportionality?

Test Claimants in the Thin Cap Group Litigation v HMRC : what amounts to commercial justification in considering issues of proportionality?

Label
Test Claimants in the Thin Cap Group Litigation v HMRC : what amounts to commercial justification in considering issues of proportionality?
Title
Test Claimants in the Thin Cap Group Litigation v HMRC : what amounts to commercial justification in considering issues of proportionality?
Creator
Subject
Language
eng
Summary
This case note discusses the Test Claimants in the Thin Cap Group Litigation v HMRC (Thin Cap CA) case, in which the Court of Appeal considered the proportionality of the UK thin capitalization rules. After considering general principles of EU law applicable to direct taxation, it deals with the issues in Thin Cap CA, the thin capitalization legislation, and the dispute in the UK courts
Citation source
In: British tax review. - London. - (2011),
http://library.link/vocab/creatorName
Mullan, R
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • thin capitalization
  • proportionality
Label
Test Claimants in the Thin Cap Group Litigation v HMRC : what amounts to commercial justification in considering issues of proportionality?
Instantiates
Publication
Label
Test Claimants in the Thin Cap Group Litigation v HMRC : what amounts to commercial justification in considering issues of proportionality?
Publication

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