Test Claimants in Thin Cap Group Litigation v R & C Commissioners

Core Citations

RESUELVE RECURSO

• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs

REPORTED OPINION OF in

• [2011] BTC 173

This document cites

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;



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• Finance Act 2004
• Income and Corporation Taxes Act 1988
• Finance (No. 2) Act 1992
• Finance Act 1995
• Finance Act 1998
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• Société de Gestion Industrielle (SGI) v Belgian State.
• Rewe Zentralfinanz eG v Finanzamt Köln-Mitte.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• The Test Claimants in the CFC and Dividend Group Litigation v Commissioners of Inland Revenue.
• Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas-Rhin.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Petri Manninen.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
• Peter Svensson and Lena Gustavsson v Ministre du Logement et de l'Urbanisme.
• Mark Kerckhaert and Bernadette Morres v Belgische Staat.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Compagnie de Saint-Gobain, Zweigniederlassung Deutschland contra Finanzamt Aachen-Innenstadt.
• Futura Participations SA and Singer v Administration des contributions.
• Hanns-Martin Bachmann v Belgian State.
• Oy AA.
• Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)