CONSORTIUM RELIEF CLAIM

摘要

Felixstowe Dock and Railway Company Ltd v The Commissioners for HMRC [2013] EUECJ C-80/12 considered UK subsidiaries of Hutchison Whampoa Ltd's (Felixstowe Dock and Railway Company Ltd and others) claim for relief for losses surrendered by Hutchison 3G UK Ltd, which was owned by a consortium, including a Luxembourg subsidiary of Hutchison Whampoa Ltd. The relief was refused, under the legislation applying at the time, because the Luxembourg 'link' company was not UK-resident and did not carry on a trade in the UK through a permanent establishment.