British Tax Review

• 

  Año 2013, Número 4

  • Current Notes

    • Seleccionado

      Automatic exchange of information - the arrival of a new international norm of taxation

      Philip Baker

      págs. 371-373

      
    • Seleccionado

      Creating new UK institutions for tax governance and policy making: progress or confusion?

      Judith Freedman

      págs. 373-381

      

  • Finance Act 2013 Notes

    • Seleccionado

      Introduction

      Gary Richards

      págs. 382-384

      
    • Seleccionado

      Section 7 and Schedule 1: temporary increase in annual investment allowance

      Andrew Harper, Li Liu

      págs. 385-394

      
    • Seleccionado

      Section 14 and Schedule 2: tax advantaged employee share schemes

      Susan Ball

      págs. 394-398

      
    • Seleccionado

      Section 16 and Schedule 3: limit on income tax reliefs

      Lynne Oats, David Salter

      págs. 398-401

      
    • Seleccionado

      Sections 17-18 and Schedules 4-5: cash basis for small businesses and fixed rate deductions for expenses

      Peter Gravestock

      págs. 401-405

      
    • Seleccionado

      Section 22: arrangements made by intermediaries - IR35 and office-holders

      Glen Loutzenhiser

      págs. 405-407

      
    • Seleccionado

      Section 26 and Schedule 10: amendments to the transfer of assets abroad legislation

      Philip Baker

      págs. 407-409

      
    • Seleccionado

      Section 27 and Schedule 11: payments of interest

      Richard Collier

      págs. 409-411

      
    • Seleccionado

      Sections 30-34 and Schedules 13-14: loss provisions

      Lydia Challen

      págs. 411-417

      
    • Seleccionado

      Section 35 and Schedule 15: R&D expenditure credits

      Anne Fairpo

      págs. 417-420

      
    • Seleccionado

      Section 36 and Schedules 16-18: relief for television production and video games development

      Timothy Lyons

      págs. 420-421

      
    • Seleccionado

      Section 39 and Schedule 19: real estate investment trusts: UK REITs which invest in other UK REITs

      Michael J. Hardwick

      págs. 422-424

      
    • Seleccionado

      Section 40: corporation tax relief for employee share acquisitions, etc

      Susan Ball

      págs. 424-426

      
    • Seleccionado

      Section 41: derivative contracts: property total return swaps, etc

      Adrian J. Shipwright

      págs. 426-427

      
    • Seleccionado

      Section 42 and Schedule 20: corporation tax: tax mismatch schemes

      Adrian J. Shipwright

      págs. 427-430

      
    • Seleccionado

      Section 43: tier two capital

      Richard Collier

      págs. 430-431

      
    • Seleccionado

      Sections 47-54 and Schedule 22: pensions-screws tightened further on tax free pension savings

      Naveed Soomro, Roderick Morton

      págs. 432-439

      
    • Seleccionado

      Section 44: financing cost and income: group treasury companies

      Philip Greenfield

      pág. 432

      
    • Seleccionado

      Section 55 and Schedule 23: employee shareholder shares

      Andrew Roycroft

      págs. 439-443

      
    • Seleccionado

      Section 56: SEIS: income tax relief; Section 57: SEIS: re-investment relief

      Andrew Harper

      págs. 443-446

      
    • Seleccionado

      Section 58: disincorporation relief - a missed opportunity

      Andrew Gotch

      págs. 446-450

      
    • Seleccionado

      Section 62: attribution of gains to members of non-resident companies - amendments to section 13 of the Taxation of Chargeable Gains Act 1992

      Philip Baker

      págs. 450-452

      
    • Seleccionado

      Section 63: heritage maintenance settlements - relief for heritage maintenance funds?

      Timothy Lyons

      págs. 452-454

      
    • Seleccionado

      Section 64 and Schedule 24: EMI options and entrepreneurs' relief, etc

      David H.J. Cohen

      págs. 454-459

      
    • Seleccionado

      Section 65 and Schedule 25: charge on certain high value disposals by companies, etc; Sections 94-107 and Schedule 40: annual tax on enveloped dwellings; stamp duty land tax: relief from 15 per cent rate

      Patrick C. Soares

      págs. 459-465

      
    • Seleccionado

      Section 66: currency used in tax calculations: chargeable gains and losses

      Helen Gilbey

      págs. 465-470

      
    • Seleccionado

      Section 71 and Schedule 26: restrictions on buying capital allowances

      Judy Harrison

      págs. 470-472

      
    • Seleccionado

      Section 76: manufactured payments: stock lending arrangements

      Richard Collier

      pág. 472