Jansen Nielsen Pilkes Ltd v Tomlinson (HMIT) (2004) Sp C 405
DR John F Avery Jones CBE
Decision released 29 March 2004
EU LAW – small companies’ rate of corporation tax – whether inclusion of non-resident associated companies in the computation is a restriction on freedom of establishment or discriminatory – no – appeal dismissed
A special commissioner decided that the inclusion of non-resident associated companies in the computation of the taxpayer’s eligibility for small companies’ relief from corporation tax was neither a restriction on the freedom of establishment nor discriminatory under European Community principles.