[2008] EWHC 1569 (Ch).

Chancery Division.

[The appeal against this decision is reported at [2009] BTC 273.]

Evans-Lombe J.

Judgment delivered 4 July 2008.

Corporation tax – Controlled foreign companies – European Community law – Taxpayer challenging imposition of tax on profits of subsidiary as unlawful restriction on freedom of establishment – Special commissioner deciding relevant legislation capable of being read as conforming with Community law – Whether CFC legislation had to be disapplied – Income and Corporation Taxes Act 1988, s. 747, 748(3) – EC Treaty, art. 43.

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