Timothy Brennan KC and Nicola Shaw appeared for the Defendant

Rupert Anderson KC and Nicola Shaw appeared for the Appellants

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