The decision in European Commission v Portuguese Republic (CJEU Case C-38/10) leaves the UK’s exit charge regime looking hard to justify, Paul Freeman writes.
Lakshmi Narain sets out issues for advisers to consider this month, including the start of pension reforms required of employers
Gareth Miles and Tom Jarvis highlight points to watch in practice.
Tax relief is a ‘basic need for businesses that expand beyond national borders’, says tax commissioner
HMRC says figures are not indicative of number of companies entering into avoidance in any year
Comments on three discussion drafts are published
Tax journalists criticise protestors who targeted former HMRC chief
Treasury consultation on design of each tax relief closed last month
Guidance will be incorporated in HMRC International Manual in 2013