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Felixstowe Dock & Railway Company v HMRC

In Felixstowe Dock & Railway Company v HMRC (TC/2010/04962 – 14 May 2014) the FTT held that the company could rely on the UK’s infringement of EU law to claim group relief.

The company’s claim was that the requirement of ICTA 1988 s 402(2) (group relief) that the link company be resident in the UK infringed its EU law rights.

The claim had been referred to the CJEU for a preliminary ruling. On 1 April 2014 the CJEU found (C-80/12) that the UK legislation was in breach of EU principles. The parties had then made a joint application to the FTT.

The FTT held that the requirement in ICTA 1988 s 406(2) for the link company to be resident in the UK (or to be carrying on a trade in the UK through a permanent establishment) infringed the rights of companies in the appellant’s group. Companies...

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