BlackRock Holdco 5 LLC v The Commissioners for Her Majesty’s Revenue and Customs

2020

First-tier Tribunal (Tax Chamber)

Topics

transfer-pricingintra-group-financingarm-length-principledebt-capacitythin-capitalisationTIOPA-2010loan-relationshipsunallowable-purposeCTA-2009acquisition-financing

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Official Sources

BlackRock Holdco 5 LLC v HMRC [2020] UKFTT 443 (TC) (FTT decision PDF via Pump Court Tax Chambers)

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The Commissioners for HMRC v BlackRock Holdco 5, LLC [2022] UKUT 199 (TCC) (Upper Tribunal decision PDF)

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BlackRock HoldCo 5, LLC v HMRC [2024] EWCA Civ 330 (Court of Appeal judgment PDF)

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Macfarlanes (PLC Magazine): Transfer pricing and unallowable purpose: back to BlackRock (May 2024)

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Gibson Dunn: UK Tax Quarterly Update – December 2020 (case note)

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