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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
HSBC Holdings plc v HMRC; Vidacos Nominees Ltd v HMRC (ECJ Case C-569/07)
In a stamp duty reserve tax case two companies appealed to the Special Commissioners contending that the levying of a duty on the transfer or issue of shares into a clearance service where a company offered its own shares in return for shares in a company established in another Member State contravened the EC Treaty. The Special Commissioners referred the case to the ECJ which upheld the companies' contentions holding that EC Directive 69/335/EEC Article 11 'must be interpreted as meaning...

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