Isadora JANSSEN
Trainee solicitor, Sullivan & Cromwell LLP
Trainee solicitor, Sullivan & Cromwell LLP
Royaume-Uni - EU law - The Court of Appeal has held that a limitation on the surrender of losses within a group that applied only to permanent establishments of non-UK-resident companies is compatible with the EU principle of freedom of establishment.
VolkerRail Plant Ltd and others v HMRC [2023] EWCA Civ 210, 1 March 2023