This month there is a very European feel to my article with recent legislative developments in a number of European countries and the EU still pushing ahead with its plans for a financial transaction tax (often referred to as a Robin Hood or tobin tax by the UK press). I also discuss the recent FCE Bank Court of Appeal judgment which is not an EU law decision but has implications for EU law based claims.
At home it has been a relatively quiet month although updated HMRC guidance on the patent box has been published as have some further chapters of the draft guidance on the new controlled foreign company regime.
EU update
FCE Bank PLC: The Court of Appeal has given a decision in favour of the taxpayer in the case of HMRC v FCE Bank PLC [2012] EWCA Civ 1290 which...
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This month there is a very European feel to my article with recent legislative developments in a number of European countries and the EU still pushing ahead with its plans for a financial transaction tax (often referred to as a Robin Hood or tobin tax by the UK press). I also discuss the recent FCE Bank Court of Appeal judgment which is not an EU law decision but has implications for EU law based claims.
At home it has been a relatively quiet month although updated HMRC guidance on the patent box has been published as have some further chapters of the draft guidance on the new controlled foreign company regime.
EU update
FCE Bank PLC: The Court of Appeal has given a decision in favour of the taxpayer in the case of HMRC v FCE Bank PLC [2012] EWCA Civ 1290 which...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
