Boake Allen Ltd. v. Revenue and Customs Commissioners – Times Law Reports

Tax statute is not discriminatory

Boake Allen Ltd. v. Revenue and Customs Commissioners

House of Lords

“Section 247 of the Income and Corporation Taxes Act 1988, by denying companies with foreign parents the right to make a group income election allowing a subsidiary company to pay dividends to a parent company free of advance corporation tax, did not infringe the nondiscrimination articles of the double taxation agreements between the United Kingdom and the United States, or between the UK and Japan.”

The Times, 24th May 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

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