A budget to aspire not inspire? *

United Kingdom - March 20 2013
Today the Chancellor of the Exchequer handed down his 2013 Budget, promising it was a 'budget for an aspirational nation … for a Britain that…

Co-authors: Bradley Phillips, William Arrenberg, Heather Gething, Howard Murray, Isaac Zailer.

---

Detailed review of draft Finance Bill 2013 *

United Kingdom - December 18 2012
The provisions of the 2013 Finance Bill have been published in draft form (the draft Bill), together with the explanatory notes and other supplementary documents.

Co-authors: Bradley Phillips, William Arrenberg, Heather Gething, Howard Murray, Isaac Zailer.

---

Autumn Statement 2012 *

United Kingdom - December 5 2012
Today, the Chancellor of the Exchequer handed down his Autumn Statement

Co-authors: Bradley Phillips, William Arrenberg, Neil Warriner, Heather Gething, Howard Murray.

---

HMRC v Philips Electronics UK Limited *

European Union, United Kingdom - September 7 2012
On 6 September 2012 the CJEU delivered a clear ruling in favour of Philips, confirming that the UK provisions which prevent losses of UK branches of non-UK resident companies from being surrendered for group relief (section 107 CTA 2010 condition C, formerly section 403D(1)(c) ICTA 1988) constitute an unjustified restriction of the freedom of establishment under EU law.

Co-authors: Nick Clayton, Heather Gething.

---

HMRC v Philips Electronics UK Limited *

European Union, United Kingdom - April 26 2012
Advocate General’s opinion: UK loss relief rules for branches breach EU law.

Co-authors: Nick Clayton, Heather Gething.

---