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Wrapping Them Up

David Nickson Tax Partner Ernst & Young LLP discusses international tax issues and asks if there are still too many of Gordon's Christmas presents kept under wraps
On 10 December the Chancellor delivered his annual Pre-Budget Report. And as is becoming par for the course everyone was left to ferret through the press releases and associated documents to figure out what the substantive changes actually were. Based on the Chancellor's speech however we could be forgiven for believing the major tax issue affecting the UK economy is the treatment of sports clubs and not the decisions of the ECJ!
Transfer pricing and thin capitalisation
As widely expected the Revenue announced the extension...

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