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Case Law Review

Gary Barnett Simmons & Simmons draws attention to a number of recent cases that should be on the radar for in-house tax professionals
2009 has not been a quiet year for tax professionals. In particular for those involved in advising businesses on tax issues there has been a vast amount of new material to take on board. We have seen very significant corporate tax measures included in the Finance Act 2009 especially in the tax treatment of foreign dividends and the restrictions on interest deductions in the worldwide debt cap. We have seen many new consultation and discussion documents (and the response documents to these consultations/discussions). And we have had to digest the enactment of the Corporation Tax Act 2009 which whilst not introducing significant changes to...

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