M Macklin v CRC, Upper Tribunal
The European Commission (EC) has unveiled its agenda to combat avoidance and aggressive tax planning, with a package of measure to increase tax transparency to be announced next month.
A key objective of the agenda is to ensure that companies are taxed where their economic activities generating the profits are performed, commissioners agreed at the first orientation debate on possible actions to ensure a more transparent approach to taxation in the European Union (EU).
The European Parliament is set to set up a special parliamentary committee to look into European Union member states’ tax rulings and “other measures similar in nature or effect”, and to make recommendations for the future.
The committee was agreed upon last week in the wake of a series of investigations by the European Commission (EC) into tax rulings for multinational companies in Luxembourg, Ireland, Belgium and the Netherlands.
Does a short period in the UK mean split-year treatment cannot be claimed?
European Commission v UK (C-172/13), Court of Justice of the European Union
Tax professionals’ views of the industry’s hottest topics
By John Abrahamson; £139.95; 389 pages; LexisNexis Tolley
An alternative remittance basis proposal
Inheritance of a Manx company
UK v European Commission (Case C-640/13), Court of Justice of the EU
New rules aimed at digital businesses will lead to needless complication
Impending changes to capital gains relief for only or main residence
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