UK rules on gains from non-resident companies infringe free movement of capital

Log in to your account

FREE Sign up to Accountancy Daily and enjoy

Login image
  • Unlimited analysis & case report access
  • Exclusive surveys & industry updates
  • And much, much more...
Sign up

The European Court of Justice (ECJ) has handed down a ruling stating that UK tax legislation concerning the attribution of gains to participators in non-resident companies treated domestic and cross-border activities differently, and so infringed the free movement of capital.

Related Articles
Subscribe