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Tax Case News

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest Tax Case news
Test Claimants in the 'Thin Cap' Group Litigation v HMRC (No 2) (Ch D – 17 November)
A number of UK companies applied to the Ch D for a declaration that ICTA 1988 ss 209 and 212 and Sch 28AA which imposed restrictions on the deductibility of interest on loan finance granted by a parent company resident in another Member State contravened Article 43 of the EC Treaty.
The Ch D referred the case to the ECJ which delivered a detailed ruling on the interpretation of Article 43 (see [2007]...
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