HMRC wins significant case on Corporation Tax

The Tax Chamber of the First-tier Tribunal has given judgment in the case of BAT Industries PLC v HMRC.   It dismissed the appeal made by members of the BAT group in which they challenged the validity of Corporation Tax legislation (Part 8C CTA 2010) relating to tax charged on restitution interest.  The case involved over £1bn.

Aparna Nathan was part of the successful team acting for HMRC.

To read the judgment in full, click here.

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