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PBR 2006: CFCs — Must Try Harder!

Sara Luder of Slaughter and May looks in some more detail at the CFC changes announced in the Pre-Budget Report 2006

 
Sara Luder of Slaughter and May looks in some more detail at the CFC changes announced in the Pre-Budget Report 2006
 
Stephen Edge gave his initial reaction to the PBR CFC changes in The Tax Journal Issue 866 18 December 2006. This article looks in some more detail at the proposed changes and considers whether they now bring the UK's CFC legislation into line with EU law.
 
In Cadbury Schweppes the ECJ held that the UK CFC legislation did amount to a hindrance to the freedom of establishment contrary to Article 43 of the EC Treaty. But the ECJ also held that it was necessary to go...

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