Amendments to the consortium relief link company concept in the draft Finance Bill 2015 conclude a protracted period of change for this concept, driven by EU law. Ben Jones and Sarah Illidge (Eversheds) report.
Following the decision in Wilkinson, Tony Beare argues for a re-examination of the current rules regarding the surrender of consortium relief in certain circumstances.
Rupert Shiers considers the recent decision in Felixstowe Dock and Railway Company concerning consortium relief