The WLR Daily case summaries
[2009] WLR (D) 170
REVENUE— Corporation tax — Profits of controlled foreign companies apportioned among parent companies and taxed in their hands— Exception where main purpose of controlled companies not reduction of UK tax — Whether statutory provisions capable of interpretation compatible with Community right to freedom of establishment— Income and Corporation Act 1988, ss 747(3), 748(3) — EC Treaty, art 43EC