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The Thin Cap Judgement Considered

George Gillham Solicitor and Simon Whitehead Partner of Dorsey and Whitney review the ECJ decision in C-524/04 Thin Cap. Dorsey and Whitney are lead solicitors for the claimants
The tax world has been closely watching the development of thin capitalisation rules in Member States of the EU ever since the reference to the ECJ was made in the Lankhorst case on 21 August 2000. C-524/04 Test Claimants in the Thin Cap Group Litigation is the challenge following Lankhorst by UK companies and their foreign parents to the UK's thin capitalisation rules. Chris Morgan and Jonathan Bridges of KPMG have recently admirably summarised the facts of the case in their article in The Tax Journal Issue 877 19 March so...

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