European Tax

HMRC’s consultation on distributions includes a proposal to scrap a long-standing difference in tax treatment between distributions from...

Amongst the more (generally) positive proposed changes being considered as part of HMRC's consultation on modernising the distributions...

Never a dull day in Tax! HMRC’s consultation on modernising the taxation of distributions and repayments of capital from companies, which...

After a chaotic process marked by the no-confidence vote of the Government formed by the French Prime Minister Barnier in December 2024...

The long-awaited legislation for the introduction of a participation exemption for non-Irish dividends and distributions was included in...