2011 has seen major progress on the fundamental reform of the UK's CFC rules, as well as the introduction of the disguised remuneration rules and the publication of Graham Aaronson QC's report on the introduction of a general anti-avoidance rule.

This briefing summarises some of the more significant corporate tax reforms in 2011.


This briefing was originally produced for the 16 December 2011 edition of Tax Journal.

 
 

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Tony Beare (partner)

 
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