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CFC focus: Perspectives on the new regime

© Copyright LexisNexis 2024. All rights reserved.
29 February 2012
Card image Andrew Boucher
Card image Kevin Ashman
Card image Jonathan Cooklin
Card image David Harkness
Card image David Clissitt
Card image James Wilson
Card image Aurell Taussig
Card image Tony Beare
Card image Mark Edwards
Card image David Smith (International Power)
Card image Duncan Whitecross
Card image Paul Morton
Card image Rob Edwards
Card image Elizabeth Conway

Views from advisers

 

 A challenging timeframe

Kevin Ashman

Tax Partner Hogan Lovells

Given that the consultations on reform started in 2007 it is unfortunate that fundamental issues still need to be resolved.

Consultations on reform of the CFC legislation have been going on since 2007. It is unfortunate that producing and refining the legislation has been squashed into such a short period in order to meet the government's commitment to include the provisions in Finance Bill 2012 so that it may come into force in respect of accounting periods beginning on or after 1 January 2013.

The draft legislation released in...

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