Source: All England Reporter
Publisher Citation: [2005] All ER (D) 99 (Apr)
Neutral Citation: [2005] EWCA Civ 389
Court: Court of Appeal, Civil Division

Chadwick, Laws and Jonathan Parker LJJ

Representation Laurence Rabinowitz QC and Francis Fitzpatrick (instructed by Slaughter and May) for the taxpayer.
  Ian Glick QC and Rupert Baldry (instructed by the Solicitor of Inland Revenue)
Judgment Dates: 12 April 2005


Income taxation - Corporation tax - Advance corporation tax - United Kingdom resident subsidiary companies and non-resident parent companies - Breach of European Community law - Remedy - Interest - Calculation of interest.

The Case

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