The Resource Chappell v HMRC : the swan really has sung its last : the Court of Appeal considers deductibility of annual payments

Chappell v HMRC : the swan really has sung its last : the Court of Appeal considers deductibility of annual payments

Label
Chappell v HMRC : the swan really has sung its last : the Court of Appeal considers deductibility of annual payments
Title
Chappell v HMRC : the swan really has sung its last : the Court of Appeal considers deductibility of annual payments
Creator
Subject
Language
eng
Summary
This case note describes the case Chappell v HMRC and the decisions related to the case, referring to an article written in 2015. It also looks at the decision taken by the Court of Appeal in August 2016
Citation source
In: British tax review. - London. - (2017), no. 1 ; p. 27-33
http://library.link/vocab/creatorName
Thomas, R. (RoB)
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • tax avoidance
  • deductions
  • withholding tax
  • tax treaty
  • manufactured dividend
  • Ramsay principle
Label
Chappell v HMRC : the swan really has sung its last : the Court of Appeal considers deductibility of annual payments
Instantiates
Publication
Label
Chappell v HMRC : the swan really has sung its last : the Court of Appeal considers deductibility of annual payments
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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