Michael McGowan and Emma Hardwick Author Article for British Tax Review on UK Finance Act 2013

October 28, 2013

Mr. McGowan and Ms. Hardwick authored an article, published in Issue 4, 2013, of the British Tax Review, on the measures in the UK Finance Act 2013 dealing with the deferral of U.K. corporate exit charges and E.U. law. The article is entitled, “Section 229 and Schedule 49: corporation tax: deferral of payment of exit charge – corporate exit charges and EU law.”