Acceso usuarios
OECD Discussion draft: additional guidance on the attribution of profits to permantent establishments
Joseph L. Andrus, Richard Collier
págs. 509-517
Section 6 and schedule 1: workers' services provided to public sector through intermediaries
Glen Loutzenhiser
págs. 518-524
págs. 525-526
Section 9: life insurance policies: recalculating gains on part surrenders etc
Hui Ling McCarthy
págs. 527-529
Section 11: EIS and SEIS: the no pre-arranged exits requirement; Sections 12-13 VCTS: follow-on; exchange of non-qualifying shares and securities
Andrew Harper
págs. 530-535
Section 15: business investment relief
John Barnett
págs. 536-538
págs. 539-546
Sections 18-19 and shedule 4: carried -forward losses; counteraction of avoidance arrangements
Ashley Greenbank, Jeremy Moncrieff
págs. 547-554
Section 20 and schedule 5: corporate interest restriction
Richard Collier
págs. 555-557
Section 24: hybrid and other mismatches
Sandy Bhogal
págs. 558-562
págs. 563-565
Section 27-28: substantial shareholding exemption
Oliver Walker, Stuart Pibworth
págs. 566-571
págs. 572-591
págs. 592-593
Emma Chamberlain
págs. 594-604
págs. 605-607
Part 3-sections 48-59: fulfilment businesses
Donna Huggard
págs. 608-609
págs. 610-611
Section 63 and schedule 15: partial closure notices
Nigel Popplewell
págs. 612-618
págs. 619-622
págs. 623-625
págs. 626-630
Trustees of the P Panayi accumulation & maintenance settlements v HMRC: UK trustees protected by the Court of Justice
Timothy Lyons
págs. 631-640
BPP Holdings Ltd and others v HMRC: Securing administrative justice en tax tribunals
Dimitrios Kagiaros
págs. 641-648
The knowing participation in VAT fraud: reflections on the content and the limits of a reasonable duty of due diligence
Barbara Gunacker-Slawitsch
págs. 649-666
