British Tax Review

• 

  Año 2014, Número 4

  • Finance Act 2014 Notes

    • Seleccionado

      Sections 285-288: Code of Practice on Taxation for Banks

      Richard Collier

      pág. 463

      
    • Seleccionado

      Section 292: amounts allowed by way of double taxation relief

      Philip Greenfield

      págs. 469-471

      
    • Seleccionado

      Sections 293-294: controlled foreign companies (1) and (2)

      Gary Richards

      págs. 471-472

      
    • Seleccionado

      Section 296 and Schedule 38: Scottish basic, higher and additional rates of income tax

      Sandra Eden

      págs. 472-474

      
    • Seleccionado

      Section 299: removal of limitation period restriction for EU cases

      Philip Baker

      págs. 474-476

      
    • Seleccionado

      Section 300: increase in limit for local loans

      Susan Ball

      págs. 476-477

      

  • Articles

    • Seleccionado

      Intentions, Banks, Politics and the Law: The UK Code of Practice on Taxation for Banks

      Richard Collier

      págs. 478-508

      
    • Seleccionado

      When, if ever, can an Activity Motivated by Tax Constitute a Trade?

      Jonathan Peacock

      págs. 509-515