Market leading insight for tax experts
View online issue

Tax treaties and consortium relief

James Wilson believes that the Court of Appeal decision in FCE Bank represents a nail in the coffin of HMRC's argument that the ‘link company’ consortium relief rules do not conflict with the UK's double tax treaties

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top