Tax First - December 2007 |
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December 2007
In this issue, we discuss HMRC's recent focus on double tax relief booster structures and look at several recent court cases. The fall-out from the Sempra decision could have significant implications for many.
We also bring you an update on HMRC's operation of its litigation and settlement strategy (LSS), published in the summer, and an update on the implementation of the Companies Act 2006. The LSS is now up and running, while Company Act 2006 provisions scheduled to come into force next October have now been delayed until 2009.
Finally, we report back from the global tax symposium, held in Lisbon recently.
© 2008 PricewaterhouseCoopers. All rights reserved. PricewaterhouseCoopers refers to the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity.
