The Weekly Law Reports
[1996] 1 WLR 469
[HOUSE OF LORDS]
IMPERIAL CHEMICAL INDUSTRIES PLC APPELLANTS AND COLMER (INSPECTOR OF TAXES) RESPONDENT
1995 Oct. 30,
31;
March 14
March 14
Lord Keith of Kinkel, Lord Browne-Wilkinson, Lord Mustill, Lord Nolan and Lord Nicholls of Birkenhead
Revenue
— Corporation tax
— Group relief
— Consortium relief
— Company's business of holding shares in subsidiary companies
— Subsidiary companies not all resident in United Kingdom
— Whether company “holding company”
—
Income and Corporation Taxes Act 1970 (c. 10), s. 258(5)(b)(7)
European Court of Justice
— Reference to
— Whether necessary
— Corporation tax
— Consortium group relief
— Subsidiary companies not all resident in United Kingdom
— Whether domestic legislation in conflict with Community law
—
E.E.C. Treaty (Cm. 455), arts. 52, 58