Cases: International Tax Law

Bullock v Unit Construction Co Ltd (1959) 38 TC 712

Facts: The case concerned a UK-resident subsidiary of Alfred Booth & Co Ltd, a UK-resident parent company. This subsidiary made certain payments to three fellow subsidiaries in Kenya and claimed these as allowable business expenses in arriving at its UK taxable profits. However, these payments would only have been allowed for tax purposes if the…

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Cosmetics Warriors Ltd & Anor v Ltd & Anor [2014] EWHC 181 (Ch)

Facts: Lush Cosmetics claimed that Amazon could not use the word “LUSH”, a registered trademark, on Google and on the Amazon website to competing products.    Held: The court held in favour of Lush Cosmetics and found that the UK and Luxembourg were jointly liable.

De Beers Consolidated Mines Limited v Howe [1906] AC 455, 5 TC 198

Facts: A wealthy, diamond miner and broker company disputed tax assessments of around £3 million. The company was registered in the Colony of the Cape and Good Hope (now part of South Africa). Directors met in South Africa and in London. Under the company’s constitution, at least four of the directors had to reside in…

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Dell Products (NUF) v Tax East (2011) 14 14 ITLR 371

Facts: An Irish resident company (low tax jurisdiction) had a commissionaire subsidiary company in Norway (high tax jurisdiction) and the Irish company reported nil taxable profits in Norway. Held: The Norwegian Court of Appeal decided, in November 2011, that the Irish parent did not have a PE in Norway. In reaching its decision, the lower…

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Development Securities (No 9) Limited [2017] UKFTT 565 (TC)

Facts: A group of companies brought an appeal against HMRC’s refusal of various capital loss relief provisions in the taxation of Chargeable Gains Act 1992 on their disposal of certain assets, as part of the implementation of a plan designed to enable them to crystallise latent capital losses. Held: The appeal was dismissed. The companies…

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