On 29 November 2011, the Court of the European Union (ECJ) published its decision in the National Grid Indus case (Case C-371/10).
This case concerns exit tax rules when there is a transfer of a company’s place of effective management to a Member State other than that in which it is incorporated.
Although the case concerned the Dutch taxation rules, the case has potentially much wider implications - particularly on the UK migration charge rules
contained in TCGA 1992 ss 185-187.
