September 30, 2009
Gordon Brown’s conference speech yesterday gripped the nation, obviously – if you want to know what I thought of it politically, have a look at my other blog. A couple of constitutional and legal points emerged from it too, though. Obviously, there was his surprising (in the civil service sense – a phrase I may [...]
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June 4, 2009
I’m quite interested in the Court of Appeal’s recent decision in this tax case, about Vodafone’s attempt to structure its takeover of Mannesman in the most tax-efficient way, using a Luxembourg-registered holding company to take advantage of lower rates in that country. The issue was whether the British tax legislation on “controlled foreign companies”, designed [...]
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