Home / Tax / Current issues / Weekly highlights

Legal News

Lexis®PSL Tax weekly highlights—20 November 2014

Copyright © 2025 LexisNexis
Published on: 20 November 2014
Published by a LexisNexis Tax expert
imgtext

Article summary

This week’s edition of Tax highlights includes (1) the CJEU ruling that the UK's attribution of gains to participators in non-resident companies under 'old' s 13 TCGA 1992 infringes the free movement of capital, (2) discussions at the G20 summit in Brisbane reinforcing global commitment to ensuring fairness of international tax system and (3) the Law Society responses to the ESC D33 consultation.

Powered by Lexis+®
Jurisdiction(s):
United Kingdom

Related documents:

4 News
View More
Powered by Lexis+®

Related documents:

4 News
View More

Popular documents

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

If a rentcharge is shown as being informally exonerated on title information, does this apply to the

If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some

Late payment penalties—inheritance tax

Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid

Glossary—Latin legal terms

Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin