Tax

Irish Bank Resolution Corporation Ltd & Anor v Revenue and Customs (INCOME TAX/CORPORATION TAX : Double taxation)

[2017] UKFTT TC TC06121First-tier Tribunal (Tax)2017

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CORPORATION TAX � UK branches of Irish banks � interest expense � whether deductible � attribution of notional capital � ICTA s 11AA(3)(b) � UK-Ireland DTC art 8 � whether inconsistent with each other � no � attribution for which s 11AA(3)(b) provides permissible � appeals dismissed

Mr Philip Baker QC and Mr Imran Afzal, counsel, instructed by KPMG LLP, for the appellants

Mr David Milne QC and Mr Jonathan Bremner, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the respondents

The starting point is s 11 of ICTA. It has since been re-written to the Corporation Tax Act 2009 (�CTA�), but as it was in force at the relevant time, and so far as material, it was as follows:

�(1) A company not resident in the United Kingdom is within the charge to corporation tax if, and only if, it carries on a trade in the United Kingdom through a permanent establishment in the United Kingdom.

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