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Group relief for UK permanent establishments of EEA resident companies: draft Finance Bill 2013 clauses
Practical Law UK Legal Update 6-523-6453 (Approx. 4 pages)
Group relief for UK permanent establishments of EEA resident companies: draft Finance Bill 2013 clauses
by PLC Tax
| Published on 21 Jan 2013 • United Kingdom |
Draft Finance Bill 2013 clauses have been published for consultation that are intended to conform the UK group relief rules with the ECJ's decision in HMRC v Philips Electronics UK Limited (Case C-18/11).