14 December 2020
Gallaher V HMRC; (UT)
CORPORATION TAX – whether the UK legislation in relation to intra-group disposals is compliant with EU law – the applicable freedoms, whether or not the provisions in question restrict a freedom – whether or not any restriction can be justified –proportionality of restrictions – conforming interpretation and disapplication – consideration of movements of capital – whether to refer questions of EU law to the Court of Justice of the European Union
Rupert Baldry QC and Mr Ben Elliott, instructed by the General Counsel and Solicitor to HM Revenue & Customs, for the Commissioners for Her Majesty’s Revenue and Customs
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