🇬🇧United KingdomAuthority Win

DSG Retail Ltd & Ors v Revenue & Customs (Rev 3) [2009] UKFTT 31 (TC)

2009

Special Commissioners (Tax) (now First-tier Tribunal (Tax Chamber))

Topics

transfer pricingcaptive insuranceextended warrantiesprofit splitcommissionCUP methodcomparabilitybargaining powerSchedule 28AA ICTA 1988section 770 ICTA 1988Isle of Man

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Official Sources

DSG Retail Ltd & Ors v Revenue & Customs (Rev 3) [2009] UKFTT 31 (TC) (31 March 2009) (BAILII)

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HMRC International Manual INTM421040 (Comparable uncontrolled price—search for comparables) (references DSG Retail)

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Bird & Bird, 'Landmark case on UK transfer pricing rules: DSG Retail v HMRC' (Lexology, 23 July 2009)

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TPcases, 'UK vs. DSG Retail (Dixon case), First-Tier Tax Tribunal, Case No. UKFTT 31' (summary)

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The Register, 'DSGi pays off HMRC in transfer pricing dispute' (4 June 2009)

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