Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief
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The work Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief
Resource Information
The work Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Philips Electronics UK Ltd v HMRC : more unjustifiable restrictions on loss relief
- Language
- eng
- Summary
- In this case note the author points out some jurisdictional issues, e.g.: group relief (consortium claim), whether claimant company not exercising Community rights can seek to disapply UK law affecting a Dutch surrendering company with a UK branch, whether TA 1988 s 406(2) and 403D(1)(c) contain restrictions on the right of establishment, whether such restrictions can be justified, and, whether (if it could be justified) s 403D(1)(c) would be proportional. He concludes that Philips raised a number of important issues of EU law affecting not just fiscal matters but also the law of the internal market generally
- Citation source
- In: British tax review. - London. - (2010),
- Geographic coverage
- European Union
- Language note
- English
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