International tax briefing for October 2012

What’s new?

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...