Tax Management Portfolios, Volume 989Tax Management Incorporated - Tax planning |
Contents
DETAILED ANALYSIS | 1 |
Ownership of Assets in the United | 8 |
A33 | 33 |
Copyright | |
4 other sections not shown
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Common terms and phrases
accounting period agreement amended amount apply April arising Article assets bearer instrument calculated capital allowances capital gains tax carried Changes and Analysis charge chargeable gains claim Companies Act company's Contracting controlled foreign company Convention corporation tax deduction Developments appear directors disposal dividend domiciled double taxation earnings employee Enter enterprise entitled exempt expenditure Full form CT600 group relief HMRC ICTA IHTA income tax incurred individual Inland Revenue interest investment ITEPA legislation liability loan relationships losses non-trading non-UK option paid paragraph partnership payable payments permanent establishment person portfolio 989-3rd profits provisions qualifying Regulations relation relevant repayment resident company respect rules Schedule scheme SDLT SDRT Section securities shareholders stamp duty sub-paragraph tax credit tax purposes tax treaty TCGA trade transaction transfer pricing treated Treaty Income UK resident UK tax unit trust United Kingdom Value Added Tax VATA