Chris Morgan reviews recent developments, including the recent CFC and dividend group litigation (Prudential Assurance Company Ltd), the AG’s opinion in Felixstowe and Emerging Market Series, and updates to tax rules in Brazil, Ireland and Norway.
Michael Anderson and Samantha Wilson examine the recent High Court ruling on Prudential, the test case in the CFC and dividend GLO.
Philip Fisher warns of potential challenges from HMRC to long accepted tax planning techniques involving dividends, following the decision by PA Holdings to withdraw its appeal to the Court of Appeal judgment.