The Resource Barclays Mercantile Business Finance Ltd v Mawson (inspector of taxes) : [2004] UKHL 51

Barclays Mercantile Business Finance Ltd v Mawson (inspector of taxes) : [2004] UKHL 51

Label
Barclays Mercantile Business Finance Ltd v Mawson (inspector of taxes) : [2004] UKHL 51
Title
Barclays Mercantile Business Finance Ltd v Mawson (inspector of taxes) : [2004] UKHL 51
Subject
Language
eng
Summary
The case deals with the purchase by a UK company of plant and machinery from a non-UK corporation, followed by a lease back by the UK company to the non-UK corporation, and a sublease by the non-UK corporation to its subsidiary in UK. The question was whether the UK company was entitled to writing-down allowances in respect of its expenditure on the acquisition of plant and machinery
Citation source
In: International tax law reports. - London. - Vol. 7 (2005),
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax avoidance
  • Ramsay principle
  • capital allowance
  • sale and lease-back
Label
Barclays Mercantile Business Finance Ltd v Mawson (inspector of taxes) : [2004] UKHL 51
Instantiates
Publication
Label
Barclays Mercantile Business Finance Ltd v Mawson (inspector of taxes) : [2004] UKHL 51
Publication

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