Craig R Leslie and Peter Cussons from PricewaterhouseCoopers LLP review the recent European Court of Justice decision, which will lead to significant reclaims
Craig R Leslie and Peter Cussons from PricewaterhouseCoopers LLP review the recent European Court of Justice decision which will lead to significant reclaims
On 1 October 2009 the European Court of Justice (ECJ) delivered its judgment in HSBC Holdings plc and Vidacos Nominees Ltd v HMRC Case C-569/07.
The Court held that the 1.5% stamp duty reserve tax (SDRT) charge levied by the UK upon the issuance of new securities into clearance services is contrary to EU law because it breaches the requirements of the Capital Duty Directive (Council Directive 69/335/EEC as amended by Council Directive 85/303/ EEC). The judgment opens up HMRC...
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Craig R Leslie and Peter Cussons from PricewaterhouseCoopers LLP review the recent European Court of Justice decision, which will lead to significant reclaims
Craig R Leslie and Peter Cussons from PricewaterhouseCoopers LLP review the recent European Court of Justice decision which will lead to significant reclaims
On 1 October 2009 the European Court of Justice (ECJ) delivered its judgment in HSBC Holdings plc and Vidacos Nominees Ltd v HMRC Case C-569/07.
The Court held that the 1.5% stamp duty reserve tax (SDRT) charge levied by the UK upon the issuance of new securities into clearance services is contrary to EU law because it breaches the requirements of the Capital Duty Directive (Council Directive 69/335/EEC as amended by Council Directive 85/303/ EEC). The judgment opens up HMRC...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
