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European challenges update

Speed read

A number of important decisions are awaited in several of the cases challenging various aspects of the UK’s tax legislation on the basis that it is in breach of European law. UK tax legislation affected includes the following: thin capitalisation (the Court of Appeal’s judgment is awaited in the thin cap GLO); ACT (judgment in Pirelli is expected in early 2011); loss relief (a Tribunal decision is expected shortly); portfolio dividends (the decision is adjourned pending the ruling of the Supreme Court in the FII case); and franked investment income (the Supreme Court hearing is expected to take place in mid-2011).

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