UK Finance Act 2013: changes to tax losses
Allen & Overy tax partner Lydia Challen has written an article for British Tax Review as part of its analysis of the Finance Act 2013 provisions.
Challen’s article is on the loss provisions including: the measure to correct the UK’s breach of EU law established by the Philips Electronics case; the provision that stopped planning relating to restrictions on the carry forward of losses; the extension of the loss buying rules to ‘shell’ companies; the deduction transfer TAAR; and the profits transfer TAAR…
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