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Decision Number: TC 08160
Appellant: G E Financial Investments
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
John BROOKS
Date Of Decision: 08/06/2021
Main Category: PROCEDURE
Main Subcategory: Other
Notes: Corporation Tax – UK-US Double Tax Convention – UK resident company with shares “stapled” to those of US company – Whether also resident in US – Whether carrying on a business through US permanent establishment – Appeal dismissed
Decision(s) to Download: TC08160.pdf TC08160.pdf