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Tax update

Article Abstract:

The European Court of Justices (ECJ) delivered its decision on the Marks & Spencer group relief case that group relief provisions of a member state is compatible with European Union (EU) law, but it is contrary to EU law for a resident parent company to be denied relief for losses of a non-resident subsidiary. In the Arctic Systems Ltd case, however, the Court of Appeal unanimously found in favor of the taxpayer in a decision that included a leading judgment from the chancellor of the High Court.

Author: Lagerberg, Francesca

Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2006

Legal issues & crime, Department Stores, Legal/Government Regulation, Company legal issue, Cases, Marks and Spencer PLC

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Tax update

Article Abstract:

A brief analysis of the main tax events is presented along with an overview of key tax cases and international news. A summary of the changes in the company car tax rules for the year 2006/07 is given.

Author: Lagerberg, Francesca

Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005

Tax Law, Public Finance Activities, Analysis, Automobiles, Company, Company cars

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Subjects list: United Kingdom, Taxation

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