Corporation Tax: Controlled foreign companies | Practical Law

Corporation Tax: Controlled foreign companies | Practical Law

The Special Commissioners have decided not to maintain their reference to the European Court of Justice as to whether the UK's controlled foreign companies legislation was incompatible with EC law, in light of the decision in Cadbury Schweppes.

Corporation Tax: Controlled foreign companies

Practical Law UK Legal Update 8-376-3935 (Approx. 3 pages)

Corporation Tax: Controlled foreign companies

by Norton Rose LLP
Published on 24 Sep 2007England, United Kingdom, Wales
The Special Commissioners have decided not to maintain their reference to the European Court of Justice as to whether the UK's controlled foreign companies legislation was incompatible with EC law, in light of the decision in Cadbury Schweppes.