New German RETT reform removes double taxation risk on share deals
Germany has finally put to rest one of the most controversial aspects of real estate transfer tax (RETT) practice: the risk of being...
The Securities Transfer Tax
Draft legislation implementing the new Securities Transfer Tax (STT) was published on 13 July. STT is a new single, digital,...
Recent CJEU ruling raises questions about German real estate transfer tax
A recent preliminary ruling of the Court of Justice of the European Union (CJEU) could have significant implications for businesses...
“Not currently minded to legislate": the consultation on predevelopment costs after Gunfleet Sands
At a time when the government is staking its economic agenda on infrastructure-led growth, the Supreme Court shut the door on capital...
Distributions from non-UK companies: aligning with UK companies
HMRC’s consultation on distributions includes a proposal to scrap a long-standing difference in tax treatment between distributions from...
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