Briefing you on all the latest technical tax news
Following the 6 December 2011 publication of draft clauses for the Finance Bill 2012, together with the requisite explanatory notes, secondary legislation and responses to consultations released last summer, the consultation period for FB12 is set to close on 10 February 2012.
Some of the key points are explained below:
Reform of the controlled foreign company (CFC) regime
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