UK draft amendments to exit tax regime may not be EU-compliant

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

UK draft amendments to exit tax regime may not be EU-compliant

Joe Dalton
December 13 2012
uk-eu.jpg

Amendments to the UK’s exit tax regime announced in the draft Finance Bill 2013 this week do not go far enough to comply with EU case law, according to some advisers.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

NewsPortugalNorwayItalyDenmarkEuropean UnionNetherlandsUnited KingdomTax DisputesEuropeJurisdictions
JD
Joe Dalton
Contact
Joe Dalton worked at ITR between 2011 and 2013
more across site & shared bottom lb ros

More from across our site

Direct Tax
EY
Exclusive: 92% of executives expect more disputes from pillar two
An EY survey of almost 2,000 tax leaders also found that only 49% of respondents feel ‘highly prepared’ to manage an anticipated surge of disputes
Sam Sholli, December 11 2025
Direct Tax
BDO
Tax leads the way for BDO as global revenues rise
The international tax, audit and assurance firm recorded a 4% year-on-year increase in overall turnover to hit $11bn
Tom Baker, December 10 2025
Awards
SIA25 Winners Announced Graphic (1).png
Winners revealed: celebrating the 2025 Social Impact EMEA winners
View the official winners of the 2025 Social Impact EMEA Awards
Shailyn Tirado, December 10 2025
Direct Tax
OECD building
Corporate tax income declined in OECD countries in 2023: report
CIT as a proportion of total tax revenue varied considerably across OECD countries, the report also found, with France at 6% and Ireland at 21.5%
Sam Sholli, December 09 2025
Direct Tax
Canan Doksat resized.jpg
Beyond the numbers: Canan Doksat on strategy, empathy, and tax
Erdem & Erdem’s tax partner tells ITR about female leader inspirations, keeping ahead of the curve, and what makes tax cool
December 09 2025
Direct Tax
large-600x450_4x.png
Unveiling ITR's Global Tax 50 2025
ITR presents the 50 most influential people in tax from 2025, with world leaders, in-house award winners, activists and others making the cut
Tom Baker, December 08 2025
Mathias Cormann, minister for finance of Australia, speaking at the World Economic Forum in 2020; photo rights from World Economic Forum/Greg Beadle
ITR Global Tax 50 2025: Mathias Cormann
Cormann is OECD secretary-general
December 08 2025
Toys
ITR Global Tax 50 2025: Rick Woldenberg
Woldenberg is CEO of Chicago toymaking company Learning Resources
December 08 2025
Foto_oficial_de_Luiz_Inácio_Lula_da_Silva_(estreita) Source Creative Commons_Ricardo Stuckert PR (002).jpg
ITR Global Tax 50 2025: Luiz Inácio Lula da Silva
Lula, as he is commonly known, is Brazil’s president
December 08 2025
nitin argawal resized.jpg
ITR Global Tax 50 2025: Nitin Agarwal
Agarwal is director for indirect tax operations at shopping mall operator Majid Al Futtaim
December 08 2025
Gift this article