R v Her Majesty’s Treasury, Ex parte Daily Mail and General Trust Plc

Subject Matter

EUROPEAN ECONOMIC COMMUNITY — Freedom of establishment — Body corporate — Company wishing to migrate from one member state to another — Need for consent of HM Treasury — Whether need for consent violated rights under Community law — Council Directive (73/148/EEC) — EEC Treaty (Cmnd 5179-II), arts 52, 58 — Income and Corporation Taxes Act 1970, s 482(1)(a)

[1989] QB 446; [1989] 2 WLR 908

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