The judgment of the European Court in Finanzamt Ludenscheid v Christel Schriever (Case C-444/10) has been awaited with some interest, since the questions referred to the Court raise some interesting issues about how thegrant of a lease fits into the transfer of going concern (TO
Alex Henderson on tax policy issues; Paul Belsman on the tax issues for SMEs; John Endacott on private client tax issues; Vimal Tilakapala on tax on the banking sector; and Marc Selby on stamp duty land tax.
Leading tax professionals comment on the recommendations of the GAAR study group.