Source: All England Reporter
Publisher Citation: [2006] All ER (D) 129 (Apr)
Neutral Citation: [2006] EWHC 811 (Ch)
Court: Chancery Division

Park J

Representation Graham Aaronson QC and Paul Farmer (instructed by Dorsey & Whitney) for the appellant.
  Richard Plender QC and David Ewart (instructed by the Solicitor for Revenue and Customs.
Judgment Dates: 10 April 2006


Corporation tax - Company - Group relief - Profits of parent companies - Deduction of losses incurred by resident subsidiary allowed by national law - Deduction of losses incurred in another member state by non-resident subsidiary not allowed - Whether provisions of contrary to Community law - Case referred to Court of Justice of European Communities for preliminary ruling - Application of Court's judgment to facts.

The Case

If you are a LexisLibrary subscriber you can read more about this case here.