Treaty of Lisbon: Article 49
The decision in Test Claimants in the ‘Thin Cap’ Group Litigation v HMRC (No 2) (CA – 18 February) is the latest instalment in what has become a long-running saga. Following the ECJ decision in Case C-524/04 the case was referred back to the Ch D. Henderson J reviewed the evidence in detail and delivered a lengthy judgment against which both sides appealed to the CA. The CA allowed HMRC’s appeal (by a 2-1 majority Arden LJ dissenting) and dismissed the claimants’ cross-appeal. Stanley Burnton LJ expressed the opinion that it was ‘difficult to reconcile’ the ECJ judgment in ECJ Case C-524/04 with the subsequent judgment in Oy AA v Finland ECJ Case C-231/05. He held that that case together with the subsequent decision in Société De Gestion Industrielle (SGI) v Belgian State ECJ Case C-311/08 made it...
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Treaty of Lisbon: Article 49
The decision in Test Claimants in the ‘Thin Cap’ Group Litigation v HMRC (No 2) (CA – 18 February) is the latest instalment in what has become a long-running saga. Following the ECJ decision in Case C-524/04 the case was referred back to the Ch D. Henderson J reviewed the evidence in detail and delivered a lengthy judgment against which both sides appealed to the CA. The CA allowed HMRC’s appeal (by a 2-1 majority Arden LJ dissenting) and dismissed the claimants’ cross-appeal. Stanley Burnton LJ expressed the opinion that it was ‘difficult to reconcile’ the ECJ judgment in ECJ Case C-524/04 with the subsequent judgment in Oy AA v Finland ECJ Case C-231/05. He held that that case together with the subsequent decision in Société De Gestion Industrielle (SGI) v Belgian State ECJ Case C-311/08 made it...
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