Felixstowe Dock & Railway Co Ltd v HMRC (and related appeals)

In Felixstowe Dock & Railway Co Ltd v HMRC (and related appeals) (Case C-80/12) several members of a group of companies (with an ultimate Hong Kong parent) claimed group relief in respect of losses made by a UK company (HUK) through an intermediate holding company (HS) which was resident in Luxembourg. HMRC rejected the claim on the basis that the effect of ICTA 1988 s 402(3B) and s 406(2) was that the companies were not entitled to relief. The companies appealed contending that the relevant UK provisions contravened EC law. The First-tier Tribunal directed that the case should be referred to the CJEU for a ruling on whether articles 49 and 54 of the TFEU should be treated as precluding ‘the requirement that the “link company” be either resident in the UK or carrying on a trade in the UK...