We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Articles

Results 1 to 5 of 14
Most popular |Most recent


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...

Heather Gething, Isaac Zailer, William Arrenberg, Bradley Phillips, Howard Murray.

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....

Heather Gething, Isaac Zailer, William Arrenberg, Bradley Phillips, Howard Murray.

Autumn Statement 2012

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

Heather Gething, William Arrenberg, Bradley Phillips, Howard Murray, Neil Warriner.

HMRC v Philips Electronics UK Limited

United Kingdom, European Union - 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....

Heather Gething, Nick Clayton.

HMRC v Philips Electronics UK Limited

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

Heather Gething, Nick Clayton.