UK Supreme Court favours Parliament’s intentions in DCC loan relationships case

January 20, 2011

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.

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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.

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