Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration


23 November 2005
Categories: Tax cases
Commissioners of Revenue and Customs v Vodafone 2

No error

The taxpayer company applied to the Special Commissioners for a direction to HMRC to issue a closure notice in respect of an enquiry into the company's tax return. The Commissioners felt they needed first to refer certain questions relating to controlled foreign companies to the European Court of Justice. HMRC appealed to the High Court saying that the Commissioners did not have the power to make these referrals.
In the High Court the judge said that it was appropriate for the Special Commissioners to ensure that the controlled foreign companies provisions were compatible with EU law. If they felt that whether or not the issue of a notice of closure depended on a question of law which they could not decide without consulting the European Court of Justice this was the right decision to make.
HMRC's appeal was dismissed.
Commissioners of Revenue...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon