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United Kingdom

Aberdeen Asset Management plc v HMRC

[2013] CSIH 84
JurisdictionUnited Kingdom
Year2017
Statusunclear

Key Principle

The Supreme Court held that UK tax rules restricting deduction of management expenses of an investment company were not incompatible with EU free movement of capital.

Area of Law

tax

Related Cases

Commissioner of Taxation v Consolidated Media Holdings Ltd (2012) 250 CLR 503
Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (Statutory Construction) [2012] HCA 55
Aid/Watch Inc v Commissioner of Taxation (2010) 241 CLR 539

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