UK Supreme Court favours Parliament’s intentions in DCC loan relationships case
Heather Gething and Ross Fraser of Herbert Smith analyse why the UK Supreme Court, in its unanimous decision in the case of HMRC v DCC Holdings (UK) Ltd [2010] UKSC 58, upheld the need for UK tax statutes to be construed to achieve the apparent legislative purpose.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: