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Free movement of capital – Income tax – Deduction of gifts to bodies recognised as charitable – Deduction restricted to gifts to national bodies – Gifts in kind – Directive 77/799/EEC – Mutual assistance by the competent authorities of the member states in the field of direct taxation.

Companies thinking about leaving the UK are more concerned about the stability of the country they move to rather than a low effective tax rate, said a report from KPMG.

Baker & McKenzie has appointed two new tax partners to the firm's North American offices.

UK pension funds are set to receive a €100 million ($130.6 million) rebate from the Dutch tax authorities following a legal challenge brought against them by KPMG on behalf of Strathclyde Pension Fund.

British banks had more than 1,200 subsidiaries located in tax havens in 2008, says a report by a leading trades union group.

The UK government is not planning to satisfy British business by cutting corporate tax aggressively.

Regulation (EC, Euratom) No 2988/95 – Protection of the European Communities’ financial interests – Article 3 – Recovery of an export refund – Determining the limitation period – Irregularities committed before the entry into force of Regulation No 2988/95 – Rule on limitation forming part of the general civil law of a member state.

The UK government should abandon zero and reduced rates of VAT to raise revenue during the recession, a think-tank has said.

The UK must retain and improve R&D tax credits during the recession for the benefit of the whole economy, the Confederation of British Industry has said.

The European Commission adopted a proposal on January 28 simplifying, modernising and harmonising VAT invoicing rules.