United Kingdom


  • Service: Tax, Corporate Tax
  • Type: Business and industry issue
  • Date: 13/12/2011

Tax Journal article - ECJ National Grid Indus case 

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.