It is true that direct taxation falls outside of the competence of the EU, but decisions of the ECJ have certainly influenced UK taxation, making it compatible with EU law.
How will such legislation change after Brexit? What of the EU tax directives, such as the Interest and Royalties Directive, Mergers Directive, Parent-Subsidiary Directive and others? The UK would be entitled, following Brexit, to amend its domestic law without reference to these directives. We looked at these directives and considered how likely any changes will be.
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As a dual qualified lawyer, Tax Partner, Cathy brings a depth of experience to her role as an adviser on tax matters in corporate transactions.
Thursday 26 November 2020
10.00 am – 11.00 am