The government’s corporate tax reform agenda is back in focus with the recent publication of a consultation document on the proposed patent box and the imminent publication of the consultation on full CFC reform. An informal consultation on changes to the debt cap legislation has also been published. A case on cross-border group relief, following on from the landmark Marks & Spencer case, has been heard in the First-tier Tribunal. The ECJ has issued its decision on a Spanish state aid case, Diputación Foral de Vizcaya v Commission.
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