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

HEADNOTE

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.

Facts

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