R. v Her Majesty’s Treasury, ex parte Daily Mail and General Trust plc.  BTC 153
Queen’s Bench Division (Crown Office List).
[A reference to the ECJ from this decision is reported at  BTC 422.]
Judgment delivered 6 February 1987.
Judicial review – Company – Transfer of residence abroad – Company wished to transfer residence to Netherlands – Revenue opposed to transfer – Whether EEC Treaty entitled company to cease to be resident in UK without Treasury consent – Whether matter should be referred to European Court – Income and Corporation Taxes Act 1970, sec. 482; EEC Treaty, Art. 52.