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European Commission challenges the UK again

The EC has asked the UK to amend the law that levies an ‘exit tax’ on companies.  The current law results in immediate taxation of unrealised capital gains in respect of certain assets when the place of effective management of a company is transferred outside the UK, whereas a similar transfer within the UK would not give rise to any tax charge.

It will be interesting to see what happens on this.



Date: 7th May, 2012
Author: Cathy Corns


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