Hartley Foster, DLA Piper Rudnick Gray Cary UK LLP, comments on the decision of the House of Lords in Pirelli Cable Holding NV v HMRC [2006] UKHL 4
Hartley Foster DLA Piper Rudnick Gray Cary UK LLP comments on the decision of the House of Lords in Pirelli Cable Holding NV v HMRC[2006] UKHL 4
Beyond the everyday world lies the world of the post-Hoechst 1973 to 1997 imputation system of dividend taxation — a kind of fiscal theme park in which factual and legal realities are suspended or inverted.1 The House of Lords recently explored that brave new world in Pirelli Cable Holding NV v HMRC[2006] UKHL 4; and in this article an analysis of the journey is provided. A brief recapitulation of the...
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Hartley Foster, DLA Piper Rudnick Gray Cary UK LLP, comments on the decision of the House of Lords in Pirelli Cable Holding NV v HMRC [2006] UKHL 4
Hartley Foster DLA Piper Rudnick Gray Cary UK LLP comments on the decision of the House of Lords in Pirelli Cable Holding NV v HMRC[2006] UKHL 4
Beyond the everyday world lies the world of the post-Hoechst 1973 to 1997 imputation system of dividend taxation — a kind of fiscal theme park in which factual and legal realities are suspended or inverted.1 The House of Lords recently explored that brave new world in Pirelli Cable Holding NV v HMRC[2006] UKHL 4; and in this article an analysis of the journey is provided. A brief recapitulation of the...
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:
