Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

Cadbury Schweppes Plc & Another v Inland Revenue Commissioners 2006 STC 1908 concerned the application of UK controlled foreign companies (CFC) legislation to two Irish companies based in the IFSC and whether or not such anti-avoidance legislation would be anti-freedom of establishment.