Advocate General’s opinion on compatibility of UK intra-group transfer rules with EU law

Published on: 13 September 2022

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Specialist Tax Regulatory Materials

Article summary

Advocate General Rantos recommends that the Court of Justice of the European Union finds that imposition of an immediate tax charge on asset transfers outside the UK tax net is compatible with EU law.

Jurisdiction(s): England, Northern Ireland, Scotland, Wales and European Union

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