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INTERNATIONAL U.K. House of Lords

ICI Plc v Colmer (Inspector of Taxes) [1999] UKHL TC_72_1 (18 November 1999)

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ICI Plc v Colmer (Inspector of Taxes) [1999] UKHL TC_72_1 (18 November 1999)

Corporation tax – Group relief- – Consortium relief- – Losses of subsidiary of holding company owned by consortium – Some subsidiaries of holding company not bodies corporate resident in UK – Whether consortium relief available – Whether interpretation of statute affected by considerations of European Community Law (freedom of establishment) – Income and orporation Taxes Act 1970, s 258, Treaty of Rome, Arts 52, 56 and 58, European Communities Act 1972, s 2
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