Chris Morgan provides an overview of recent developments, including the CJEU decision in the FII GLO, the measures announced in the Autumn Statement to tackle tax avoidance and evasion, proposed amendments to the Parent-Subsidiary Directive and updates from France, Spain and Germany.
The main focus over the last month was the chancellor’s Autumn Statement on 5 December followed by the publication of draft clauses for Finance Bill 2014 on 10 December. The coalition government has not previously used the Autumn Statement as a main platform for announcing tax policy preferring instead to launch new tax policy at the Budget. However this year the chancellor took the opportunity to ‘set out in detail the largest package of measures to tackle tax avoidance tax evasion fraud and error so far this parliament’. A...
