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Introduction

  • Bernard Jeffcote
Chapter
Part of the Finance and Capital Markets Series book series (FCMS)

Abstract

As we moved through the 1992 calendar year towards the much-heralded ‘1992’ it became apparent to us that, the dedicated specialists apart, a majority of corporate tax practitioners at all levels in the UK had not given too much thought to the impact of the European Commission (‘EC’) instruments (e.g. directives) that have a bearing on their work. There had been some specialist articles in the professional press, but we thought that the uninformed majority would welcome a book that put the directives into context and explained some of the fundamental concepts.

Copyright information

© Ernst & Young 1993

Authors and Affiliations

  • Bernard Jeffcote

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