The UK’s F rules and the freedom of establishment: Cadbury Schweppes plc and its IFSC subsidiaries - tax avoidance or tax mitigation? - EC Tax Review View The UK’s F rules and the freedom of establishment: Cadbury Schweppes plc and its IFSC subsidiaries - tax avoidance or tax mitigation? by Tom O’Shea - EC Tax Review The UK’s F rules and the freedom of establishment: Cadbury Schweppes plc and its IFSC subsidiaries - tax avoidance or tax mitigation? Tom O’Shea 16 1 EC Tax Review