EC complaint: Finance (No 3) Act 2010 Schedule 6 Paragraph 12

By Technical Team on 07 Jun 2013

The CIOT comments, sent to the European Commission on 7 June 2013, requesting that the Commission consider whether the provisions of Finance (No 3) Act 2010 Schedule 6 Paragraph 12 (link companies for consortium relief) comply with the fundamental freedoms set out in the EC Treaty.

This submission is available below in Adobe (PDF) format.

Technical Team
7 June 2013

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