INCOME TAX – Appellant was a self-employed sales associate with Allied Dunbar and on retirement sold his practice to a subsidiary company of Allied Dunbar – whether renewal...
David Goy KC and Claire Simpson appeared for the Appellant
Nicola Shaw appeared for the Respondents
David Goldberg KC and Aparna Nathan appeared for the Appellant
David Goldberg KC and Aparna Nathan appeared for the Respondents
Rupert Anderson KC, Hugh McKay and Nicola Shaw for the Defendants
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...
David Goldberg KC and Barrie Akin appeared for the Appellants
Conrad McDonnell appeared for the Appellant
David Goldberg KC and Chua Guan Hock SC appeared for the Respondent