| Source: | All England Reporter |
| Publisher Citation: | [2011] All ER (D) 212 (Feb) |
| Neutral Citation: | [2011] EWCA Civ 127 |
| Court: | Court of Appeal, Civil Division |
| Judge: | Arden, Rimer and Stanley Burnton LJJ |
| Representation | Graham Aaronson QC, David Cavender and Laura Poots (instructed by Dorsey & Whitney (Europe) LLP) for the claimants. |
| David Ewart QC, Rupert Baldry QC and Sarah Ford (instructed by the Solicitor for Revenue and Customs) for the Revenue. | |
| Judgment Dates: | 18 February 2011 |
Catchwords
European Community - Freedom of establishment - Principle of non-discrimination - Corporation tax - Thin capitalisation - Whether legislation compatible with European law - EC Treaty, art 43.
The Case
European Community Freedom of establishment. The Court of Appeal, Civil Division, held that the United Kingdom legislation on thin capitalisation did not unlawfully interfere with art43 of the EC Treaty.
Practice Areas
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