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

This appeal concerned the interaction of s.17 (market value rule), s.28 (timing rule) and s.144(3) (single transaction rule on the exercise of options) Taxation of Chargeable Gains Act...