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090210 EC complaint: TCGA Section 13 + extension

The CIOT comments, sent to the European Commission on 10 February 2009, requesting that the Commission consider whether the provisions of Taxation of Chargeable Gains Act 1992 (TCGA) section 13 comply with the fundamental freedoms set out in the EC Treaty. This document is available here in Adobe (pdf) format.

Also attached is the CIOT's follow up submission, referring back to our February 2009 letter, sent to the European Commission on 18 April 2011, in light of the European Commission's request that the UK amend this discriminatory anti-abuse tax regime by way of Reasoned Opinion. This is also available in Adobe (pdf) format.

Technical Team

26 May 2011


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