2018

March

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February

C‑398/16 and C‑399/16 X BV and X NV on the
Dutch Fiscal Unity Regime

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January

Anti-Treaty Shopping rules breach EU law
Marks & Spencer applied to cross border definitive losses
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2017

December

AG Opinion – Freedom of establishment and transfer pricing
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November

Jacobs v French Minister for Finance and Public Accounts (C-327/16)

CJEU decision in Argenta: Belgian rules limiting interest deduction to the extent of dividends received

Advocate General finds Dutch tax consolidation regime to infringe the freedom of establishment

A Oy – immediate taxation of capital gains of non-resident PE

2017 Budget – Cross Border Issues

Commission State Aid Enquiry – UK CFC Provisions
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October

HMRC v Mercedes Benz Financial Services – CJEU clarifies test on nature of supply of leasing contracts with option to purchase

HMRC announces change in policy on VAT treatment of pension fund management services

Littlewoods – Supreme Court Judgment: Statutory Interest Compatible with EU Law

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September

The draft Finance Bill (No.2) – Partial Closure Notices

First ever GAAR Advisory Panel Opinion

Beneficial Ownership Limitations must target only artificial arrangements

The Trustees of the BT Pension Scheme C-628/15: Tax Credits for Exempt Taxpayers

Trustees of the P Panayi Accumulation & Maintenance Settlements: Exit Charge on Trust Migration

Cussens & Others C-251/16: Abuse of Rights

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August

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July

R (on the application of Hely-Hutchinson) v HMRC

Supreme Court – BPP Holdings Ltd v HMRC – Compliance with Tribunal Rules

FTT Appeal – 45% Withholding Tax on Restitution Interest
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June

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