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TCGA-1992


Substantial shareholding exemption not available
Ceinwen Rees and George Apps (Macfarlanes) compare the UK’s carried interest regime to European models.

Thomas Dalby (Gabelle) answers a query on managing the retirement of a senior employee who holds company shares, as well as assets in an EBT.

Chris Morgan (KPMG) provides a round-up of recent developments, including: recent OECD discussion drafts from the BEPS project; discussions on the introduction of a GAAR into the EU Parent-Subsidiary Directive; the CJEU judgment on TCGA 1992 s 13; and updates from Germany and Chile.

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