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Thin capitalisation: full update on Test Claimants in the Thin Cap Group Litigation (High Court)
Practical Law UK Legal Update 2-500-8938 (Approx. 8 pages)
Thin capitalisation: full update on Test Claimants in the Thin Cap Group Litigation (High Court)
by PLC Tax
| Published on 03 Dec 2009 • England, Wales |
A detailed update about the decision of the High Court in The Test Claimants in the Thin Cap Group Litigation v HMRC [2009] EWHC 2908, released on 17 November 2009.
NOTE: this decision was overturned by the Court of Appeal: see Legal update, HMRC victory in Test Claimants in the Thin Cap Group Litigation (Court of Appeal).